The Central Board of Indirect Taxes & Customs (“CBIC”) has issued a Circular No. 75/49/2018 – GST dated December 27, 2018 which states the detailed guidelines for processing of financial assistance applications under ‘Seva Bhoj Yojna’. Under this scheme, the government shall reimburse the CGST and Central Governments share of IGST paid on specific items by Charitable Religious Institutions for distributing free food to public.
The following are the gist of guidelines issued in regards to Central Sector Scheme for reimbursement of taxes:-
- Application for obtaining Seva Bhoj Yojana – Unique Identity Number (SBYUIN)
- Application for claiming reimbursement of the said taxes in Form SBY-03.
- Processing of the application filed in Form SBY-03.
- Reporting of the reimbursement claims filed and processed.
The complete process and prescribed format can be accessed at:http://www.cbic.gov.in/resources/htdocs-cbec/gst/Circular-No-75.pdf;jsessionid=0CAE83D6775EEBFC702EFC0DA198A2C6