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Circular No. 75/49/2018-GST
Page 1 of 16
F. No. CBEC-20/16/05/2018 - GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
****
New Delhi, Dated the 27th December, 2018
To,
The Principal Chief Commissioners / The Principal Directors General / Chief Commissioners
/ Directors General (All) / Principal Commissioners / Commissioners of Central Tax (All) /
The Principal Chief Controller of Accounts, CBIC
Madam/Sir,
Subject: Guidelines for processing of applications for financial assistance under the
Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg.
I.
Background
1.1 The Ministry of Culture has introduced a Central Sector Scheme called the „Seva
Bhoj Yojna‟ (hereinafter referred to as “the Scheme”) for the reimbursement of
central tax and the Central Government‟s share of integrated tax paid (hereinafter
referred to as “the said taxes”) on the purchase of certain raw food items namely,
ghee, edible oil, sugar/ burra/ jaggery, rice, atta/ maida/rava/flour and pulses
(hereinafter referred to as the “specified items”) used for distributing free food to
general public/devotees (hereinafter referred to as the “specified activity”) by
charitable/religious institutions like Gurudwaras, temples, Dharmik Ashrams,
Mosques, Dargahs, Churches, Math, Monasteries, etc(hereinafter referred to as the
“institutions”).
1.2 The Scheme has been made operational with effect from the 1st of August, 2018. The
detailed guidelines issued in this regard by the Ministry of Culture vide F. No. 13-
1/2018-US (S&F) dated 01.08.2018 are enclosed as Annexure A. The applications
for reimbursement of the said taxes shall be processed by a designated nodal central
tax officer of each State or Union territory. The officers who have been designated as
nodal officers for the purpose of facilitating the processing of refund applications for
UIN entities as per Circular No. 36/10/2018-GST, dated 13th March, 2018 issued vide
F. No. 349/48/2017-GST shall act as nodal officers for the purposes of this Scheme as
Circular No. 75/49/2018-GST
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well. The details of the nodal officers is enclosed as Annexure B to this Circular. 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.
II.
Application for obtaining Seva Bhoj Yojana - Unique Identity Number (SBY-
UIN)
2.1 The institutions opting to avail of the Scheme must first register with the Darpan
Portal of NITI Aayog to obtain a Unique ID from the portal and thereafter, apply on
the CSMS Portal on the Ministry of Culture‟s website www.indiaculture.nic.inin the
prescribed format, and upload the requisite documents. The details are contained in
paragraph 7 of the guidelines issued by the Ministry of Culture (Annexure A).
2.2 After enrolling with the Ministry of Culture, only the eligible institutions (hereinafter
referred to as the “claimant”) shall be provided with a unique enrolment number by
the Ministry of Culture for filing claims for the reimbursement of the said taxes. The
details of the institutions enrolled under this scheme can be viewed online at
https://indiaculture.nic.in/scheme-financial-assistance-under-seva-bhoj-yojna-new.
2.3 The claimant is then required to submit an application in FORMSBY-01 for
obtaining a Seva Bhoj Yojana - Unique Identity Number (hereinafter called as the
“SBY-UIN”), to the jurisdictional nodal officer of the State/Union Territory, in which
the specified activity is undertaken. The claimant must indicate the details of all the
locations/branches in a State/Union territory from where the specified activity is
undertaken by them in FORM SBY-01. Since the reimbursement of the said taxes by
the nodal officers shall be done State-wise or Union territory-wise, the claimant
would be required to apply for a separate SBY-UIN for each State or Union territory
in which they undertake the specified activity.
2.4 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 SBY-
UIN, 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 SBY-
02 within seven days from the receipt of the complete application in FORM SBY-01
by the nodal officer.
Circular No. 75/49/2018-GST
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III.
Application for claiming reimbursement of the said taxes in FORM SBY-03
3.1 All applications for reimbursement of the said taxes by a claimant shall be submitted
to the nodal officer of the State/Union territory in whose jurisdiction the claimant
undertakes the specified activity, on a quarterly basis in FORM SBY-03, before the
expiry of six months from the last day of the quarter in which the purchases of the
specified items have been made.
3.2 For the purposes of this Scheme, the term “quarter” refers to the three-month period
in a calendar year from January to March, April to June, July to September and
October to December. However, the claimant will be eligible for the reimbursement
of the said taxes from the date of issue of the Unique Enrolment Number by the
Ministry of Culture.
3.3 The application for reimbursement of the said taxes in FORM SBY-03shall be filed
once for each quarter in respect of all the locations within the State/Union territory,
which are specified in Column 6 of FORM SBY-02, from where the claimant
undertakes the specified activity. In case the claimant undertakes the specified activity
from different locations situated in more than one State or Union territory, separate
applications would be required to be filed with respect to each SBY-UIN obtained in
terms of para 2.3 above, to the jurisdictional nodal officers.
3.4 The application shall be signed by the authorised signatory of the claimant and shall
be submitted along with the following documents:
a) 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;
b) 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, as the case may
be;
(iv) the claimant is using the specified items for only distributing free food
to the public/devotees etc. during the claim period; and
Circular No. 75/49/2018-GST
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(v) the claimant fully satisfies the conditions laid down in para 6 of the
guidelines issued by the Ministry of Culture (Annexure A).
3.5 The nodal officer shall, within a period of fifteen days from the date of receipt of
FORM SBY-03, scrutinize the same for its completeness and where the application is
found to be complete in all respects issue an acknowledgement in FORM SBY-04.
The same shall be communicated to the claimant clearly indicating the date of receipt
of the application in FORM SBY-03. In case of any deficiencies, the same shall be
communicated to the claimant requiring him to file a fresh application after
rectification of such deficiencies within a period of 15 days from the date of receipt of
the said communication.
IV.
Processing of the application filed in FORM SBY-03
4.1 While processing the application filed in FORM SBY-03, the nodal officer shall
verify the following:
a) Invoices mentioning the unique enrolment number allotted by the Ministry
of Culture and the SBY-UIN for the purchase of the specified items have
been submitted;
b) The amount claimed as reimbursement is on account of the said taxes paid
on the purchase of the specified items during the claim period;
c) The amount claimed does not exceed the limit specified in para 3.4(b)(iii)
above.
4.2 The nodal officer may call for any document in case he has reason to believe that the
information provided in the claim is incorrect or insufficient and further enquiry is
required to be carried out before the sanction of the claim.
4.3 Where, 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 sanctioning the amount of reimbursement with full details of the
Grant No. and the Functional Head (of Ministry of Culture) under which the amount
is to be disbursed by the designated PAO. He shall also issue a payment advice in
FORM SBY-06 for the eligible amount based on First-cum-First-serve basis with
regard to the date of receipt of the complete application in FORM SBY-01. The
Nodal Officer, in the capacity of Program Division, shall be able to view the available
budget (DDO specific) which would get reduced to the extent of the uploaded
sanction order immediately after uploading of the sanction order. He shall enter the
details on the PFMS portal under his login access; scan the sanction order (FORM
Circular No. 75/49/2018-GST
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SBY05) and the payment Advise (FORM SBY06) and forward the same to the
designated DDO. The designated DDO, on the basis of FORM SBY05 and FORM
SBY06, shall generate the bill on the PFMS portal and forward the same to the
concerned PAO under his digital signature. If a sanction order is uploaded exceeding
the available budget, the PAO will prepare the Bill but not be able to pass the bill due
to lack of funds, and the said sanction will remain as pending. The detailed procedure
to be followed by all the stakeholders for disbursal of financial assistance under the
Scheme as prepared by the O/o the Pr. Chief Controller of Accounts, CBIC is
enclosed as Annexure C.
4.4 Where the nodal officer is satisfied, for reasons to be recorded in writing, that the
whole or any part of the amount claimed is not payable to the claimant, he shall issue
a notice detailing the reasons thereof and requiring the claimant to furnish a reply
within a period of fifteen days from the date of the receipt of such notice.
4.5 After receiving the reply, the nodal officer shall process the application and issue an
order in FORM SBY-05 either sanctioning or rejecting the amount of reimbursement
claimed.
4.6 No amount shall be rejected without giving the claimant a reasonable opportunity of
being heard.
4.7 The order in FORM SBY-05 shall be issued within a period of sixty days from the
date of issue of the acknowledgment in FORM SBY-04.
V.
Reporting of the reimbursement claims filed and processed
5.1 The details of all the applications for obtaining SBY-UIN in FORM SBY-01, and its
issuance thereof in FORM SBY-02 shall be recorded in the format given in Table A
below, along with its monthly summary in the format given in Table B below:
Table A - Details of applications for SBY-UIN and its grant thereof
Sl.No. Claimant‟s
name
Unique ID
given
by
the
Ministry of
Culture
Date
of
receipt
of
application
in
FORM
SBY-01
SBY-UIN
issued
in
FORM
SBY-02
Date
of
issue
of
FORM
SBY-02
1
2
3
4
5
6
Table B –Monthly Summary of issuance of SBY-UIN
(For the month of ____)
No. of applications
received in FORM
No.
of
SBY-UIN
issued
in
FORM
Circular No. 75/49/2018-GST
Page 6 of 16
SBY-01
SBY-02
For
the
month
Upto the
month
For the
month
Upto
the
month
1
2
3
4
5.2 The details of all the applications for reimbursement of the said taxes received in
FORM SBY-03 and its processing shall be recorded in the format given in Table C
below along with its monthly summary in the format given in Table D below:
Table C - Details of claimsfor financial assistance under SevaBhojYojnareceived
and processed
(Rs. in Lakhs)
Sl.
No
.
Claimant
‟s name
SB
Y-
UIN
Date of
receipt
of
applicati
on
in
FORM
SBY-03
Date of
issue of
acknowl
edgment
in
FORM
SBY-04
Date
of
issue of
deficienc
y memo,
if any
Period
to
which
the
claim
pertains
Amou
nt
claim
ed
Date
of
issue
of
order
in
FOR
M
SBY-
05
Amoun
t
sanctio
ned
Amou
nt
reject
ed
Date of
issue of
Paymen
t advice
in
FORM
SBY-
06
1
2
3
4
5
6
7
8
9
10
12
13
Table D–Monthly summary of Financial Assistance under Seva Bhoj Yojna
(For the month of ____)
(Rs. in Lakhs)
Opening
balance
Details of claims received
Details
of
claims
sanctioned
Details
of
claims
rejected
Closing
balance
Number
Amount
Number
Amount
Number
Amount
No.
Amt.
For the
month
Up
to
the
mont
h
For
the
month
Up
to
the
mont
h
For
the
month
Up
to
the
mo
nth
For
the
mont
h
Up
to
the
mo
nth
For
the
mont
h
Up
to
the
mont
h
For
the
mont
h
Up
to
the
mo
nth
No. Am
t.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Circular No. 75/49/2018-GST
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5.3 The nodal officers shall send a monthly statement in Tables B and D to the
Additional Director General, DGGST by the 10th of the following month.
5.4 DGGST shall thereafter compile the information on an all-India basis, and
communicate the same to the Under Secretary, S&F Section, Ministry of Culture,
with a copy to the Commissioner (GST) in the Board, by the 15th of the following
month.
6.
It is requested that suitable trade notices may be issued to publicize the contents of
this Circular.
7.
Difficulty, if any, in implementation of the above instructions may please be brought
to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Circular No. 75/49/2018-GST
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FORM SBY-01
Application for SBY-UIN
1. Name of the charitable/religious institution
2. Type of entity (as per para 6 (i) of the Guidelines on
the Scheme for Financial Assistance under „Seva
Bhoj Yojna‟ issued by the Ministry of Culture, vide
F.No. 13-1/2018-US (S&F) dated 01.08.2018)
3. Permanent Account Number (PAN)
4. GSTIN (if applicable)
5. Address
6. Details of locations within a State/Union territory
where activity of distribution of free food to public
is undertaken
7. Unique Enrollment Number allotted by the Ministry
of Culture
8. Date of issue of unique enrollment number by the
Ministry of Culture
9. Name of the authorized person
10. Email Address of the authorized person
11. Mobile Number of the authorized person
12. Bank Account Details (add more if required)
Verification:
I hereby solemnly affirm and declare that the information given hereinabove is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of the authorized person
Place:
Date:
Name of authorized person:
Designation/Status
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FORM SBY-02
Seva Bhoj Yojna-Unique Identification Number (SBY-UIN)
1. Name of the charitable/religious institution
2. Type of entity (as per para 6 (i) of the Guidelines on
the Scheme for Financial Assistance under
„SevaBhojYojna‟ issued by the Ministry of Culture,
vide F.No. 13-1/2018-US (S&F) dated 01.08.2018)
3. Permanent Account Number (PAN)
4. GSTIN (if applicable)
5. Address
6. Details of locations within a State/Union territory
where activity of distribution of free food to public
is undertaken
7. Unique Enrollment Number allotted by the Ministry
of Culture
8. SevaBhojYojana Unique Identification
Number(SBY-UIN)
9. Date of issue of SBY-UIN
Signature
Date
Name
Designation
Office
Circular No. 75/49/2018-GST
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FORM-SBY-03
Application for reimbursement of tax under the SevaBhojYojna Scheme
9. Details of invoices:
GSTIN
of the
supplier
Invoice
No.
Date
Taxable
Value
Central Tax
claimed as
reimbursement
Integrated Tax
claimed as
reimbursement
(50% of the
Integrated Tax
paid)
Total tax
claimed as
reimbursement
(5+ 6)
1
2
3
4
5
6
7
10. Details of Bank Account:
Sl.
No.
Details
1.
Bank Account Number
2.
Bank Account Type
3.
Name of the Bank
4.
Name
of
the
Account
Holder/Operator
5.
Address of Bank Branch
6.
IFSC
1. Name of the
charitable/religious
institution
2. Permanent Account
Number (PAN)
3. GSTIN (if applicable)
4. Address
5. Unique Enrollment
Number allotted by the
Ministry of Culture
6. SBY-UIN
7. Claim period
(relevant quarter)
From <Year><Month>to <Year><Month>
8. Amount Claimed
(Rs.)
Central
Tax
Integrated Tax (50% of
the Integrated Tax paid)
Total
Circular No. 75/49/2018-GST
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7.
MICR
11. Verification
I/we _______ as an authorized signatory of << Name of organization >> hereby
solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my/our knowledge and belief and nothing has been concealed therefrom.
That I/we are eligible to claim financial assistance under the Seva Bhoj Yojna and that
I/we satisfy all the conditions as provided in para6 of the Guidelines on the Scheme for
Financial Assistance under „Seva Bhoj Yojna‟ issued by the Ministry of Culture, vide F.No.
13-1/2018-US (S&F) dated 01.08.2018.
That the amount of tax claimed as reimbursement has been paid by us/me to the
supplier, on the purchase of the items specified under the Seva Bhoj Yojna Scheme of the
Ministry of Culture for providing the specified activity.
That no reimbursement on this account for the claim period has been received by
me/us earlier.
That in case the amount sanctioned is found to be ineligible, the same shall be paid
back to the Government with interest and penalty, as provided in para 14 of the Guidelines on
the Scheme for Financial Assistance under „Seva Bhoj Yojna‟ issued by the Ministry of
Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018.
Date:
Signature of Authorised Signatory:
Place:
Name:
Designation / Status
Enclosures:
1. Self-attested copies of the invoices issued by the suppliers for the purchases of the
specified items mentioning the unique enrolment number allotted by Ministry of
Culture and SBY-UIN;
2. A Chartered Accountant‟s Certificate certifying the following:
a) 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;
b) The institution is involved in charitable/religious activities and the specified raw food
items have been used for only distributing free food to the public/devotees during the
claim period.
c) 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, as the case may be.
d) The charitable/religious institution is using the specified items only for distributing
free food to public/devotees etc during the claim period.
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e) The claimant fully satisfies the conditions laid down in para 6 of the Guidelines on the
Scheme for Financial Assistance under „Seva Bhoj Yojna‟ issued by the Ministry of
Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018.
Circular No. 75/49/2018-GST
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FORM SBY-04
Acknowledgment
Applicant‟s Name
:
SBY-UIN
:
Acknowledgement Number
:
Applicant‟s Name :
Your application for reimbursement is hereby acknowledged against <Application Reference
Number>
Reimbursement Claim Details
Claim Period
Date and Time of
Filing
Amount Claimed
Central Tax
Integrated Tax
(50% of the
Integrated Tax
paid)
Total
Date:
Place:
(Signature of nodal officer)
Name of the nodal officer:
Designation of the nodal officer:
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FORM SBY-05
Order sanctioning/rejecting claim of reimbursement
Order No.:
Date: <DD/MM/YYYY>
To
___________ (SBY-UIN)
___________ (Name of institution)
____________ (Address)
Acknowledgement No.Dated………<DD/MM/YYYY>
Order for reimbursement/rejection under the Seva Bhoj Yojna Scheme
Sir/Madam,
This has reference to your application for reimbursement of tax under the Seva Bhoj Yojna
Scheme.
Upon examination of your application, the amount of reimbursement sanctioned to youis as
follows:
Sl.
No.
Description
Central Tax
Integrated Tax
(50% of the
Integrated Tax paid)
Total
1.
Amount claimed
2.
Amount sanctioned
3.
Amount rejected
4.
Reason(s) for
rejection, if any
5.
Net amount to be
paid to the claimant
I hereby sanction an amount of Rs. _________ to M/s___________having SBY-UIN as the
amount of central tax and centre‟s share of integrated tax to be reimbursed under the Seva
Bhoj Yojna Scheme, out of a total amount of Rs. _______ claimed vide application no.
__________ received in this office on ______________, for the claim period
________________. The amount payable will be debitable to the Functional Head
„************‟ under Grant No….. of Ministry of Culture for the Financial
Year……………, under which the budget has been authorized by the Ministry of Culture to
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the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of
Finance.
I hereby reject an amount of Rs. _________ from the said claim amount for reasons
elaborated at Sl. No. 4 of the table above.
Date:
Signature :
Place:
Name:
Designation:
Office Address:
Circular No. 75/49/2018-GST
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FORM SBY-06
Payment Advice
Payment Advice No: -
Date: <DD/MM/YYYY>
To PAO(CGST/Customs)
O/o Pr. Chief controlled of Accounts
Central Board of Indirect Taxes and Customs
[Amritsar/Nasik/Tirupati/Kolkata II/Delhi]
Reimbursement Sanction Order No. ……………
Order Date……<DD/MM/YYYY>……….
Name:
SBY-UIN:
Amount sanctioned (as per Order):
Description
Central Tax
Integrated Tax
Total
Amount sanctioned
Details of the Bank
i.
Bank Account no as per application
ii.
Name of the Bank
iii.
Name and Address of the Bank /branch
iv.
IFSC
v.
MICR
The amount payable will be debitable to the Functional head ************ under Grant
No…….of Ministry of Culture for the Financial Year:……….under which the budget has
been authorized by the Ministry of Culture to the Central Board of Indirect Taxes and
Customs, Department of Revenue, Ministry of Finance.
Date:
Signature:
Place:
Name:
Designation:
Office Address:
To
___________ (SBY-UIN)
___________ (Name)
____________ (Address)
Annexure – A
Circular No. 75/49/2018-GST
Page 1 of 6
F. No. 13-1/2018-US (S&F)
Government of India
Ministry of Culture
P. Arts Bureau
****
Puratatva Bhawan,
GPO Complex,
INA, New Delhi.
1st August, 2018
GUIDELINES ON SCHEME FOR FINANCIAL ASSISTANCE UNDER
‘SEVA BHOJ YOJNA’
1.
TITLE
The scheme shall be known as ‘SEVA BHOJ YOJNA’. The Scheme shall be applicable
within the territorial jurisdiction of India. The Scheme will remain open from 1st to 15th of
every month. Thereafter, the scrutiny of the applications received will be carried out by duly
constituted committee on monthly basis.
2.
OBJECTIVE
Under the Scheme of „Seva Bhoj Yojna‟ Central Goods and Services Tax (CGST) and
Central Government‟s share of Integrated Goods and Services Tax (IGST) paid on purchase
of specific raw food items by Charitable/Religious Institutions for distributing free food to
public shall be reimbursed as Financial Assistance by the Government of India.
3.
SCOPE
This is a Central Sector Scheme for providing reimbursement of CGST and Central
Government‟s share of IGST paid by charitable/religious institutions on purchase of
specific raw food items for serving free food to public / devotees. The scheme shall be
applicable only to such institutions which are eligible under the Scheme.
4. TYPE OF ACTIVITIES SUPPORTED UNDER THE SCHEME:
Free „prasad‟ or free food or free „langar‟ / „bhandara‟ (community kitchen) offered by
charitable/religious institutions like Gurudwara, Temples, Dharmik Ashram, Mosques,
Dargah, Church, Math, Monasteries etc. Financial Assistance will be provided on First-cum-
First Serve basis of registration linked to fund available for the purpose in a Financial Year.
5. QUANTUM OF ASSISTANCE:
Financial Assistance in the form of reimbursement shall be provided where the institution has
already paid GST on all or any of the raw food items listed below:
i)
Ghee
Annexure – A
Circular No. 75/49/2018-GST
Page 2 of 6
ii) Edible oil
iii) Sugar / Burra / Jaggery
iv) Rice
v) Atta / Maida / Rava /Flour
vi)
Pulses
The total amount of CGST and Central Government‟s share of IGST that would be
reimbursed on purchases in the Financial Year 2019-20 will be capped at a maximum of 10%
of the current financial year i.e. 2018-19.
6.
CRITERIA FOR FINANCIAL ASSISTANCE
i)
A Public Trust or society or body corporate, or organisation or institution covered
under the provisions of section 10 (23BBA) of the Income Tax Act, 1961 (as amended
from time to time) or registered under the provisions of section 12AA of the Income Tax
Act, 1961, for charitable/religious purposes, or a company formed and registered under
the provisions of section 8 of the Companies Act, 2013 or section 25 of the Companies
Act, 1956, as the case may be, for charitable/ religious purposes, or a Public Trust
registered as such for charitable/religious purposes under any Law for the time being in
force, or a society registered under the Societies Registration Act, 1860, for
charitable/religious purposes.
ii) The applicant Public Trust or society or body corporate, or organisation or institution,
as the case may be, must be involved in charitable/religious activities by way of free and
philanthropic distribution of food/prasad/langar(Community Kitchen)/ bhandara free of
cost and without discrimination through the modus of public, charitable/religious trusts
or endowments including maths, temples, gurdwaras, wakfs, churches, synagogues,
agiaries or other places of public religious worship.
iii)
The institutions/organizations should have been in existence for preceding three
years before applying for assistance.
iv) Only those institutions would be eligible for financial assistance which have been
distributing free food, langar and prasad to public for at-least past three years on the
day of application. For this purpose, entities shall furnish a self- certificate.
v) Financial Assistance under the scheme shall be given only to those institutions
which are not in receipt of any Financial Assistance from the Central/State
Government for the purpose of distributing free food: self- certificate.
Annexure – A
Circular No. 75/49/2018-GST
Page 3 of 6
vi) The institutions shall serve free food to at least 5000 people in a calendar month.
vii) 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.
7. PROCEDURE FOR ENROLMENT
There shall be one time enrolment for eligible Charitable/Religious Institutions who
apply under „Seva Bhoj Yojna Scheme‟. The Ministry of Culture will enrol eligible
Charitable/Religious Institutions for a time period ending with Finance Commission period
i.e. till 31.3.2020 and subsequently the enrolment may be reviewed / renewed by the
Ministry, subject to the performance evaluation of the institutions.
Charitable/Religious Institution shall first register with Darpan Portal of NITI
Aayog and get Unique ID generated by Darpan Portal (if not already obtained). Thereafter,
the institution shall enrol itself in CSMS Portal on the Ministry of Culture‟s website
www.indiaculture.nic.in in a prescribed format. Thereafter, the Charitable/Religious
Institution shall apply “online” in the prescribed application form and upload required
documents as listed below in CSMS Portal of Ministry of Culture‟s website
www.indiaculture.nic.in:-
(i)
Copy of the valid Registration Certificate as per the provision contained in Para 6
(i) and (ii).
(ii) Copy of Memorandum of Association/Article of Association/Charter of Activities
of the organisation.
(iii) Copies of Audited Accounts for the last three years.
(iv) Copies of Annual Report, if any, for last three years.
(v) List of Office bearers/Governing Body of the institution.
(vi)
Name of the authorized signatory who will sign all documents with contact details
and E-mail ID.
(vii)
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.
(viii)
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 atleast on daily/monthly basis.
(ix) PAN/ TAN Number of the institution/ organization.
Annexure – A
Circular No. 75/49/2018-GST
Page 4 of 6
(x) List of locations where free food is being distributed by the institution.
(xi)
Number of persons being served free food by the Institution in previous year -
self declaration.
(xii)
Bank Authorization Letter as per prescribed format.
All applications along with supporting documents received online from the institutions in the
Ministry shall be examined by a Committee constituted for the purpose. Incomplete
applications not supported by required documents will be summarily rejected and only
eligible charitable/religious institutions will be permitted to claim Financial Assistance as
reimbursement of CGST and Central Government‟s share of IGST paid on raw food items
mentioned at Para 5 above.
8. MAINTENANCE OF ACCOUNTS BY THE CHARITABLE/RELIGIOUS
INSTITUTIONS
(i) The Charitable/Religious Institution shall maintain a separate account of the grant
received from the Central Government under the said scheme. A separate account
maintained by the Institution for distribution of Free Food shall be distinct from accounts
maintained for the purpose of Food/Prasad sold to public/devotees.
(ii) The bills produced by the Institution for re-imbursement shall be mandatorily in the
name of registered charitable/religious Institution.
(iii) The Institution shall provide total number of people/persons provided free food every
calendar month and shall maintain monthly purchase bills in this regard.
9. PROCEDURE FOR CLAIMING REIMBURSEMENT OF CGST
(i) Single Authority: There will be a one (nodal) Central Tax officer in every State / Union
territory (UT) for all purposes of the scheme.
(ii) Registration with the Central Tax officer: After enrolling with the Ministry of Culture,
the applicant shall submit an application in a specified form along with a copy of the
registration certificate issued by the Ministry of Culture to the nodal Central Tax officer in
the State/UT. The nodal Central Tax officer on receipt of the application and registration
certificate, shall generate a Unique Identity Number (UIN) and communicate the same to the
applicant.
(iii) Timelines for refunds: All applications for reimbursements shall be submitted on a
quarterly basis in a specified form and manner before the expiry of six months from the last
day of the quarter in which the purchases have been made.
(iv) Documents to be submitted: The following documents shall be submitted along with
the application form:
Annexure – A
Circular No. 75/49/2018-GST
Page 5 of 6
Invoices issued by the suppliers for the purchases of specified items in para no. 5
above.
The Unique enrolment number allotted by Ministry of Culture and UIN allotted by
the Central Tax authority should be mentioned on these invoices.
Chartered Accountant’s Certificate certifying the following:
a) Quantity, price and CGST, SGST/UTGST and IGST paid on purchase of the
specified items during the claim period.
b) The Charitable/Religious institution is involved in charitable/religious
activities and specified items have been used for only distributing free food to
public/devotees etc. during the claim period.
c) The reimbursements claimed in the current quarter / year is not more than the
previous year‟s purchases in the corresponding quarter / year plus a maximum of 10% for
the current year.
d) The charitable/religious institution is using the raw food items as mentioned in
Para 5 above only for distributing free food to public/devotees etc. during the claim
period.
e) The institution fully satisfies the conditions laid down in para 6 of the guidelines.
10. OUTCOME OF THE SCHEME
A Performance-cum-Achievement Report on the activity undertaken will be submitted in
triplicate by the beneficiary institutions, at the beginning of next financial year, to the
Ministry as per the following format:
-
Location of Free Food Services:
-
Cost of the Food items excluding GST:
-
GST levied: Total GST paid (CGST,SGST/UTGST,IGST and amount of Financial
Assistance released by ministry:
-
No. of days Free food was provided in a calendar month (month-wise)
-
No. of persons who were provided Free Food in a calendar month (month-wise)
-
At least 12 photographs (taken on monthly basis) of Free Food Services:
11. INCOMPLETE APPLICATIONS
Incomplete applications not supported by the required documents and applications received
without recommendation of the prescribed authority will be summarily rejected.
12. RELEASE OF FUNDS UNDER THE SCHEME:
The funds will be released to the institutions as per the claims verified and passed by the GST
authorities. The Refund Sanction Order will be issued by the GST Authority.
Annexure – A
Circular No. 75/49/2018-GST
Page 6 of 6
13. INSPECTION AND MONITORING
Inspection would be carried out by Ministry officials or its authorized representatives every
year at least in 5% of the cases. The concerned State Govt./UTs Administration, District
Collector/Dy Commissioner and State GST authorities will also monitor the scheme. The
Institutions /Organizations shall maintain separate account for the assistance received from
the Ministry of Culture and these will be subject to inspection/audit by the officers of the
Ministry or any other agency designated by the Ministry.
At the end of the Financial Year 2018-19, the Physical and Financial progress of the Scheme
will be measured by the Ministry of Culture
14. PENALTIES IN CASE OF MISUSE OF ASSISTANCE /GRANT
The members of the executive body of the entity /institution would be liable for recovery of
misused grants. The organization /institution will also be blacklisted for misuse of funds, fake
registration certificate, fake documents etc. All immovable and movable assets created from
the Government grants would be taken over by local administration prescribed by the
Ministry. The assistance provided by the Ministry of Culture shall be recovered with penal
interest, apart from taking criminal action as per law.
*************************
Annexure – B
Circular No. 75/49/2018-GST
Page 1 of 5
List of Nodal Officers
S.No.
State/UT
Nodal
Commissionerate
Contact Address of the
Commissionerate
Nodal Officer
Phone number and E-mail id
of Nodal Officer
1
Andhra Pradesh
Guntur CGST
GST Bhavan,
Kannavarithota, Guntur-
522004
Mr. K. Mahipal Chandra,
Assistant Commissioner
0863-2234713,
mahipal.chandra@gov.in
2
Andaman & Nicobar Islands
Haldia
Assistant Commissioner of
Central Tax. A & N
Division, Kandahar Marg
(VIP Road), Port Blair –
744103
Mr. T Inigo, Assistant
Commissioner, Andaman &
Nicobar
Inigo.timothy@gov.in
3
Arunachal Pradesh
Itanagar
CGST &CX
Commissionerate, Itanagar-
791110
Mr. N.K.Nandi, Assistant
Commissioner
0360-2351213,
nknandi2014@gmail.com
4
Assam
Dibrugarh
CGST & CX
Commissionerate,
Dibrugarh-786003
Mr. B.B.Baruah, Assistant
Commissioner
0373-2314082 ,
Bbhusan.baruah@gov.in
5
Assam
Guwahati
CGST & CX
Commissionerate,
Guwahati-781005
Mr. Sanjeet Kumar,
Assistant Commissioner
0361-2465197 ,
sanjeet.kumar@icegate.gov.in
6
Bihar
Patna-II
4th Floor, C.R.Building
(Annexe), Bir Chand Patel
Path, Patna-800001
Mr. Suhrit Mukherjee,
Assistant Commissioner
0612-2504814,
suhrit9933@gmail.com
7
Chandigarh
Chandigarh
Plot No. 19 Sector 17-C,
C.R Building Chandigarh
Ms.Mamta Saini, Deputy
Commissioner
0172-2704196,
mamtasaini.india@gmail.com
Annexure – B
Circular No. 75/49/2018-GST
Page 2 of 5
8
Chhattisgarh
Raipur
Division-II, CGST Bhawan
Civil Lines, Raipur
Mr. Sumit Kumar Agrawal,
Assistant Commissioner
0771-2425636
sumitk.agrawal@gov.in
9
Dadra and Nagar Haveli
Daman
2nd Floor, Hani's
Landmark, Vapi-Daman
Road, Chala , Vapi, Gujarat
Mr. B.P. Singh, Additional
Commissioner, Daman
0260-2460502,
binay.singh@icegate.gov.in
10
Daman and Diu
Daman
2nd Floor, Hani's
Landmark, Vapi-Daman
Road, Chala , Vapi, Gujarat
Mr. B.P. Singh, Additional
Commissioner, Daman
0260-2460502,
binay.singh@icegate.gov.in
11
Goa
Goa
GST Bhavan, EDC
Complex, Patto, Panaji-
403001
Mr. S. K. Sinha, Additional
Commissioner
0832-2437190,
sanjay1.sinha@icegate.gov.in
12
Gujarat
Gandhinagar
O/o the Commissioner,
CGST, Gandhinagar
Custom House,Near All
India Radio, Navrangpura,
Ahmedabad-380009.
Dr. Amit Singal, Joint
Commissioner
079-27540424,
singalamit@rediffmail.com
13
Haryana
Gurugram
Plot No. 36-37, Sector-32,
Gurugram
Mr. Raj Karan Aggarwal,
Assistant Comissioner
0124-2380269,
Aggarwalrajkaran@gmail.com
14
Himachal Pradesh
Shimla
Camp at Plot No. 19 Sector
17-C, C.R Building
Chandigarh
Mr.Nikhil Kumar Singh,
Assistant Commissioner
0172-2704196,
nikhil.singh@icegate.gov.in
15
Jammu and Kashmir
Jammu
OB-32, Rail Head
Complex, Jammu
Mr.Jaypal J, Assistant
Commissioner
0191-2475320,
prakash.online1984@gmail.com
16
Jharkhand
Ranchi
5th Floor, C.R.Building, 5-
A, Main Road, Ranchi-
834001
Mr. Debabrata Chatterjee,
Assistant Commissioner
0651-2330218,
debabrata.chaterjee@gmail.com
Annexure – B
Circular No. 75/49/2018-GST
Page 3 of 5
17
Karnataka
Bengaluru (South)
Bengaluru South
Commissionerate, C.R.
Building, Queen's Road,
Bengaluru-560001
Mrs. Gayathri Chandra
Menon, Assistant
Commissioner
080-25522370
sd07.gst@gov.in
18
Kerala
Kochi
Central Revenue Building,
I.S. Press Road, Kochi-
682018
Mr. Ashwin John George,
Assistant Commissioner
0484-2533169
ashwinjohngeorge@gmail.com
19
Lakshadweep
Kochi
Central Revenue Building,
I.S. Press Road, Kochi-
682018
Mr. Ashwin John George,
Assistant Commissioner
0484-2533169
ashwinjohngeorge@gmail.com
20
Madhya Pradesh
Bhopal
Division – I Bhopal, Jail
Road ParyawasBhawan,
Bhopal
Mr. Piyush Thorat, Assistant
Commissioner
0755-2761620,
piyushthorat19@gmail.com
21
Maharashtra
Mumbai Central
4th Floor, GST Bhavan, 115,
M.K.Road, OppChurchgate
Station, Mumbai-400020
Ms. Manpreet Arya,
Additional Commissioner
022-26210384,
manpreetarya@yahoo.co.in
22
Manipur
Imphal
CGST &CX
Commissionerate, Imphal-
795001
Mr. R.K.Shurchandra
Singh,Assistant
Commissioner
0385-2460735,
shurchandra.rk@gov.in
23
Meghalaya
Shillong
CGST &CX
Commissionerate, Shillong-
793001
Mr. Om Prakash Tiwary,
Assistant Commissioner
0364-2506758,
tiwary.op@gov.in
24
Mizoram
Aizawl
CGST & CX
Commissionerate, Aizawl-
796001
Mr. L.Ralte, Deputy
Commissioner
0389-2346515 ,
lal.ralte@icegate.gov.in
25
Nagaland
Dimapur
CGST &CX
Commissionerate, Dimapur-
Mr. Gopeswar Chandra Paul,
Assistant Commissioner
0386-2351772,
paul.gopeswar3@gmail.com
Annexure – B
Circular No. 75/49/2018-GST
Page 4 of 5
797112
26
NCT of Delhi
Delhi (South)
2nd & 3rd Floor, EIL
Annexe Building,
BhikajiCama Place, New
Delhi, Delhi 110066
Ms. Priyanka Gulati,
Assistant Commissioner
011-40785842
shikhar.pant@gov.in
27
Odisha
Bhubaneshwar
C.R. Building, (GST
Bhawan),RajaswaVihar,
Bhubaneshwar-751007
Mr. Sateesh Chandar, Joint
Commissioner
0674-2589694
sateesh.chandar@nic.in
28
Puducherry
Puducherry
I, Goubert Avenue (Beach
Road), Puducherry -605001.
A. Syamsundar, Joint
Commissioner
0413-2224062, 0413-2331244,
pondycex.gst@gov.in
29
Punjab
Ludhiana
Central Excise House, F-
Block, Rishi Nagar,
Ludhiana.
Mr.Neeraj Soi, Deputy
Commissioner
0161-2679452,
soineeraj@gmail.com
30
Rajasthan
Jaipur
N.C.R. Building, Statue
Circle, Jaipur
Mrs. Ruchita Vij, Additional
Commissioner
0141-2385342
ruchitavij@gmail.com
31
Sikkim
Siliguri
Gangtok CGST Division,
Indira Byepass Road,
Sichey Near District Court,
Gangtok – 737101
Mr. Puran Lama, Assistant
Commissioner, Sikkim
(Gangtok)
03592-284182,
Gtk_div@rediffmail.com
32
Tamil Nadu
Chennai (North)
GST Bhawan, 26/1,
Mahatma Gandhi Road,
Nungambakkam, Chennai –
600034
Mr. Subha Chandran,
Assistant Commissioner
044-28331177, 044-28331188,
commr-cexchn1@nic.in
33
Telangana
Hyderabad
O/o the Principal
Commissioner of Central
Tax, Hyderabad GST
Commissionerate, GST
Mr. P. Anand Kumar,
Additional Commissioner
040-23240725,
ak.pulapaka@gov.in
Annexure – B
Circular No. 75/49/2018-GST
Page 5 of 5
Bhawan, L B Stadium
Road, Basheerbagh,
Hyderabad - 500004.
34
Tripura
Agartala
CGST &CX
Commissionerate, Agartala-
799001
Mr. S.K.Mazumdar,
Assistant Commissioner
0381-2304099 ,
sanjoymaz85@gmail.com
35
Uttar Pradesh
Lucknow
7-A, Ashok
Marg,Lucknow-226001
Mr. Avijit Pegu, Assistant
Commissioner
0522-2233001,
avijit.pegu@icegate.gov.in
36
Uttarakhand
Dehradun
Office of the
Commissioner, Central
Goods & Services Tax, E-
Block, Nehru Colony,
Dehradun
Mr. A.S. Rawat, Assistant
Commissioner
0135-2668668,
sanjay2.shukla@icegate.gov.in
37
West Bengal
Kolkata (North)
180, Shanti Pally, Rajganda
Main Road, Kolkata
Mr. Shobhit Sinha, Assistant
Commissioner
033-24416813,
Shobhitsinha.jsr@gov.in
Annexure – C
Circular No. 75/49/2018-GST
Page 1 of 4
Procedure for Disbursal of Financial
Assistance and Accounting
Seva Bhoj Yojana (SBY), Ministry of Culture
version date: 10/10/2018
Pr. Chief Controller of Accounts
Central Board of Indirect Taxes& Customs
Department of Revenue
Ministry of Finance
Annexure – C
Circular No. 75/49/2018-GST
Page 2 of 4
1. Background:
The Scheme of Financial Assistance under „Seva Bhoj Yojna‟ (SBY) has been launched by
the Ministry of Culture from the financial year 2018-19 vide Order No. 13-I/2018-US (S&F)
dated 31st May 2018. Under this Scheme, the Government of India shall reimburse the CGST
and Central government‟s share of IGST paid on the purchase of specific items by charitable
institutions for distributing free food to the public. The Guidelines have been issued in this
regard by Ministry of Culture vide F. No. 13-1/2016-US (S&F) dated 1st August 2018.
2. Authorization of Budget by Ministry of Culture:
i)
The budget under the Central Scheme of SBY will be authorized by the Ministry
of Culture to CBIC in accordance with the LOA Module of PFMS.
ii)
The 15 digit accounting codes under the Charter of Accounts will be as follows.
Grant No. : (Will change year to year)
Major Head:
Submajor / Minor Head: (Ministry of Culture will provide)
Subhead:
Detailed/Object Head:
iii)
As per the LOA module of PFMS the budget will be authorized DDO wise
Location wise by the Pr. Accounts office of Ministry of Culture to Pr. Accounts
office of CBIC, Department of Revenue.
3. PAOs designated for disbursal of payments under the Scheme:
Following five PAOs have been designated for making payment & accounting under the
scheme:
Zone
PAO
North
PAO, Customs, Amritsar (Code 050240)
East
PAO, GST, Kolkata II (Code 052679)
West
PAO, Nasik (Code 054975)
South
PAO, Tirupati (Code 055240)
Central
PAO, GST, Delhi (Code 051493)
The zone-wise grouping of States & 8 UTs against the designated zonal PAOs is attached at
Annexure „A‟
4. Creation of DDOs for processing of claims under the Scheme:
i)
State/UT-wise new DDOs (36 in nos.) will be created which will be duly mapped with
the 5 PAOs (as per Point 3 above). Existing DDOs authorized for payment to the UIN
entities may operate as DDOs for processing of payments under the SBY scheme also
but with new DDO Codes.
ii) Request for opening of new DDO Code will be forwarded to the Accounts Officer
(Revenue Coordination), O/o Pr. Chief Controller of Accounts, Central Board of
Indirect Taxes, 1st Floor, DGACR Building, I.P. Estate, New Delhi 110002 in the
Format as given in Annexure ‘B’ under the signatures of the competent authority of the
concerned Commissionerate.
Annexure – C
Circular No. 75/49/2018-GST
Page 3 of 4
iii) The request for allotment of DDO code shall be forwarded by the O/o Pr. CCA, CBIC to
O/o CGA. Once allotted, the same shall be conveyed by the O/o Pr. CCA to the
concerned DDO, Nodal offices and Commissionerate.
5. Issuance of sanction by the Nodal Officers
i)
The Scheme envisages reimbursement of only Central GST and Central Government‟s
share of Integrated Tax (IGST). The applications for reimbursements of such taxes shall
be processed by the nodal officer in each State/UT. [The officers who have been
designated as nodal officers for the purpose of facilitating the processing of refund
claims for UIN entities as Circular No. 36/10/2018-GST dated 13th March 2018 shall act
as nodal officers for the purpose of this scheme also.] (As per para 1.2 of Circular no.
dated issued by CBIC)
ii) Existing Nodal Officer(s) appointed for UIN entities will process the applications under
the SBY Scheme and they shall, in their capacity as Sanctioning Authority, act as
Program Division (PD) on PFMS platform
iii) Where upon examination of the application of refund by the charitable institutions, the
nodal officer is satisfied in respect of the correctness of the claim and that the
reimbursement is due and payable to the applicant, he shall issue a sanction order in
FORM SBY05 rejecting; or otherwise sanctioning the amount of reimbursement with
full details of the Grant No. and the functional head (of Ministry of Culture) under which
the amount is to be disbursed by the PAO. The Nodal Officer shall also issue the
Payment Advice addressed to the concerned PAO in FORM SBY06.
6. Preparation of Bill by DDO & Payment by PAO under the Scheme:
i)
The Nodal Officer, in the capacity of Sanctioning Authority (recognized on PFMS as
Program Division), shall ensure the availability of budget on PFMS, and thereafter enter
the Sanction details (SBY05) and the details of Payment Advice (SBY06) as required in
PFMS under his login access. He will also upload the scanned copy of the Sanction
Order and Payment Advice and forward the same to the designated DDO. The DDO
shall also first check the availability of budget and then generate a bill and forward it to
the concerned PAO under his digital signatures. No physical document (SBY05/SBY06
etc.) will be sent by the DDO as the same are forwarded with digital signatures of the
DDO.
ii) The designated PAO shall pass/reject the bill for payment as per the existing payment
protocols being followed for payments through PFMS portal after exercising due
diligence. The PAO shall take a print out of the Sanction Order (SBY05) and
Payment Advice (SBY06) so uploaded on PFMS by the Nodal Officer (Sanctioning
Authority) for audit trail.
iii) The Bill will be returned to the DDO by PAO if the sufficient budget is not available.
Annexure – C
Circular No. 75/49/2018-GST
Page 4 of 4
iv) The unspent portion of the budget, if any, authorized by Ministry of Culture at the end
of each financial year will lapse as per the Accounting Rules and fresh authorization
from the budget of subsequent financial year would be required to pass the bills received
in the new financial year.
v) The bills pending with the PAO at the end of a financial year for want of budget shall be
returned by the PAO and the bills with revalidated Sanction Order (SBY05) shall be
forwarded to the concerned PAO after the Letter of Authorization for allocation of
budget to CBIC is provided in the next financial year.
vi) No manual payment will be allowed in the system.
7. Responsibilities of the PAOs under the Scheme:
i)
Periodical Reports (Monthly/Quarterly) will be generated by the designated PAOs and
shared with the Pr. A.O, CBIC. The Pr. Accounts Office shall further share the report
with the Pr. Accounts Office, Ministry of Culture for reconciliation purposes.
ii) In the case of authorized budget is exhausted, the payments will not be made by the PAO
till the budget is augmented by Ministry of Culture.
iii) At the end of financial year, the Bills which are kept in abeyance for want of sufficient
budget provisions will be returned to the concerned Divisions for revalidation and
resubmission in next financial year with new e-Bill Number.
8 Recovery provisions in case of excess/ wrongful payment:
In case of any excess/wrongful payment is made on the basis if the double sanction or for any
other reason, the same will be recovered by the sanctioning authority from the beneficiary.
The recovered amount will be received in the form of Banks‟ DD and will be deposited in the
Government Accounts by the concerned DDO through Challans in the scheme Head of Seva
Bhoj Yojana. The accounting of such recovery amount will be done by the PAO with whom
the concerned DDO is mapped.
*******
