Procedure & Eligibility for Reimbursement of GST Under Seva Bhoj Yojna

Procedure & Eligibility for Reimbursement of GST under Seva Bhoj Yojna (SBY) of Ministry of Culture

# What is Seva Bhoj Yojna (SBY)

The Ministry of Culture has introduced a Central Sector financial assistance scheme called the„ SEVA BHOJ YOJNA‟ for the reimbursement of central tax (CGST) and the Central Government’s share of (IGST) paid on the purchase of certain raw food items such as ghee, edible oil, sugar/ burra/ jaggery, rice, atta/ maida/rava/flour and pulses used for distributing free food to general public/devotee by eligible charitable/religious institutions like Gurudwaras, temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Math, Monasteries, etc.

Eligible charitable/religious institutions

1. The institutions/organizations should have been in existence for preceding three years before applying for assistance.

2. The institutions/organizations not in receipt of any Financial Assistance from the Central/State Government for the purpose of distributing free food:

3. The institutions shall serve free food to at least 5000 people in a calendar month.

4. The Institution/Organization blacklisted under the provisions of Foreign Contribution Regulation Act (FCRA) or under the provisions of any Act/Rules of the Central/State Government shall not be eligible for Financial Assistance under the Scheme

# Effective Date Of Seva Bhoj Yojna

Scheme has been made operational with effect from the 1st of August, 2018.

# Who Will Process The Application For Reimbursement Under Seva Bhoj Yojna

The applications for reimbursement shall be processed by nodal central tax officer of each State or Union territory (CGST Officer) having name and address is mentioned under ANNEXURE-A of Circular No. 36/10/2018-GST, dated 13th March, 2018 [F. No. 349/48/2017-GST]. The Directorate General of Goods and Services Tax (DGGST), 5thFloor, MTNL (Telephone Exchange) Building, 8, Bhikaji Kama Place, New Delhi-110066 shall be the central nodal agency for reporting and monitoring the reimbursement of the said taxes by the nodal officers under the Scheme.

# Procedure For Obtaining Seva Bhoj Yojana [Unique Identity Number (SBY-UIN)

1. The institutions (Gurudwaras, temples, Dharmik Ashrams ) must first register with the Darpan Portal of NITI Aayog to obtain a Unique ID from the portal and

2. Apply on the CSMS Portal on the Ministry of Culture‟s website indiaculture.nic.in in the prescribed format, and upload the requisite documents. [FOR UNIQUE ENROLMENT NUMBER)

3. Thereafter, Submit an application in FORMSBY-01 state wise to the jurisdictional nodal officer of the State/Union Territory in which the free food is distributed for obtaining a Seva Bhoj Yojana – Unique Identity Number ( “SBY-UIN”),

4. Separate SBY-UIN for each State or Union territory will be applied and issued.

5. Upon receipt of the application in FORM SBY-01 and the information of allocation of a Unique Enrolment Number by the Ministry of Culture, a unique ten digit SBYUIN, in the format of XX/YYYYY/ZZZ (where XX stands for the two digit State Code, YYYYY stands for the five digit Unique Enrolment Number allotted by the Ministry of Culture and ZZZ stands for the three digit running number assigned by the jurisdictional nodal officer) shall be communicated to the applicant in FORM SBY02 within seven days from the receipt of the complete application in FORM SBY-01 by the nodal officer.

CHECKLIST OF DOCUMENTS TO BE UPLOADED AT CSMS PORTAL ON THE MINISTRY OF CULTURE‟S WEBSITE WWW.INDIACULTURE.NIC.IN [ONE TIME FOR ENROLLMENT ID)

1. Copy of the valid Registration Certificate [Charitable company or Trust certificate]

2. Copy of Memorandum of Association/Article of Association/Charter of Activities of the organisation.

3. Copies of Audited Accounts for the last three years.

4. Copies of Annual Report, if any, for last three years.

5. List of Office bearers/Governing Body of the institution.

6. Name of the authorized signatory who will sign all documents with contact details and E-mail ID.

7. Self-certificate indicating that the institution is distributing free food for at-least past three years on the day of application and providing free food to at least 5000 people in a month.

8. Certificate from District Magistrate indicating that the institution is involved in charitable/religious activities and is distributing free food to public/devotees etc. since last three years at least on daily/monthly basis.

9. PAN/ TAN Number of the institution/ organization.

10. List of locations where free food is being distributed by the institution.

11. Number of persons being served free food by the Institution in previous year -self declaration.

12. Bank Authorization Letter as per prescribed format.

# Documents And Information Along With Application For Reimbursement

1. Application for claiming reimbursement of the taxes in FORM SBY-03 on a quarterly basis in FORM SBY-03 (STATEWISE), before the expiry of six months from the last day of the quarter in which the purchases of the specified items have been made

2. Self-attested copies of the invoices issued by the suppliers for the purchases of the specified items mentioning the unique enrolment number allotted by the Ministry of Culture and SBY-UIN;

3. A Chartered Accountant’s Certificate certifying the following:

(i) Quantity, Price and Amount of central tax, State tax/Union territory tax or integrated tax paid on the purchase of the specified items during the quarter for which the claim is filed;

(ii) The claimant is involved in charitable/religious activities;

(iii) The reimbursement claimed in the current quarter/year is not more than the purchases in the previous corresponding quarter/year plus a maximum of 2.5%/10% for the current quarter/year.

(iv) The claimant is using the specified items for only distributing free food to the public/devotees etc. during the claim period; and

(v) The claimant fully satisfies the conditions laid down in para 6 of the guidelines issued by the Ministry of Culture.

# Activity by the Nodal Officer

1. The nodal officer shall, within a period of fifteen days from the date of receipt of FORM SBY-03, issue an acknowledgement in FORM SBY-04.

2. Upon examination of the application, the nodal officer is satisfied that the claimant is eligible for the reimbursement of the said taxes, he shall issue an order in FORM SBY-05 [Within sixty days] sanctioning the amount of reimbursement.

3. He shall also issue a payment advice in FORM SBY-06 for the eligible amount.

Effort have been made to make article error free, but it is possible that some error might have crept into this article. For any professional assistance feel free to contact CA Rajnish Kumar- Mobile :+91-8588867453/8130883807-Email: carajnishkumarca@gmail.com