Guidelines for processing of applications for financial assistance under the Central Sector Scheme named \u2018Seva Bhoj Yojna\u2019 of the Ministry of Culture \u2013 Reg.
75\/49\/2018 Dated:- 27-12-2018 CGST – Circulars \/ Ordes
GST
Circular No. 75\/49\/2018-GST
\nF. No. CBEC-20\/16\/05\/2018 – GST
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Indirect Taxes and Customs
\nGST Policy Wing
\n****
\n New Delhi, Dated the 27th December, 2018
\nTo,
\nThe 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
\nMadam\/Sir,
\nSubject: Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture – Reg.
\nI. Background
\n1.1 The Ministry of Culture has introduced a Central Sector Scheme called the 'Seva Bhoj Yojna' (h<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fficer 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 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n takes 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cies within a period of 15 days from the date of receipt of the said communication. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nth = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rsion would follow. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le\/religious institution = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re, vide F.No. 13-1\/2018-US (S&F) dated 01.08.2018. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nAmount sanctioned = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ee '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-cumFirst Serve basis of registration linked to fund available for the purpose in a Financial Year. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es, gurdwaras, wakfs, churches, synagogues, agiaries or other places of public religious worship. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lture‟s website www.indiaculture.nic.in:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Institution for distribution of Free Food shall be distinct from accounts maintained for the purpose of Food\/Prasad sold to public\/devotees. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and specified items have been used for only distributing free food to public\/devotees etc. during the claim period. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Bir Chand Patel Path, Patna-800001 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 70 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nN.C.R. Building, Statue Circle, Jaipur = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment‟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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the competent authority of the concerned Commissionerate. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Guidelines for processing of applications for financial assistance under the Central Sector Scheme named \u2018Seva Bhoj Yojna\u2019 of the Ministry of Culture \u2013 Reg.75\/49\/2018 Dated:- 27-12-2018 CGST – Circulars \/ OrdesGSTCircular No. 75\/49\/2018-GST 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 … Continue reading “Guidelines for processing of applications for financial assistance under the Central Sector Scheme named \u2018Seva Bhoj Yojna\u2019 of the Ministry of Culture \u2013 Reg.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15743","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15743"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15743\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nII. Application for obtaining Seva Bhoj Yojana – Unique Identity Number (SBY-UIN)
\n2.1 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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.4 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 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.
\nIII. Application for claiming reimbursement of the said<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3.4 The application shall be signed by the authorised signatory of the claimant and shall be submitted along with the following documents:
\n 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;
\n b) A Chartered Accountant‟s Certificate certifying the following:
\n (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;
\n (ii) the claimant is involved in charitable\/religious activities;
\n (iii) the r<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIV. Processing of the application filed in FORM SBY-03
\n4.1 While processing the application filed in FORM SBY-03, the nodal officer shall verify the following:
\n 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;
\n 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;
\n c) The amount claimed does not exceed the limit specified in para 3.4(b)(iii) above.
\n4.2 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.
\n4.3 Where, upon examination of the application, the nodal officer is satisfied that the claimant is eligible for the re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4.4 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.
\n4.5 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.
\n4.6 No amount shall <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nUpto the month
\n1
\n2
\n3
\n4
\n5.2 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:
\nTable C – Details of claimsfor financial assistance under SevaBhojYojnareceived and processed
\n(Rs. in Lakhs)
\nSl. No
\n.
\nClaimant‟s name
\nSB YUIN
\nDate of receipt of application in FORM SBY-03
\nDate of issue of acknowledgment in FORM SBY-04
\nDate of issue of deficiency memo, if any
\nPeriod to which the claim pertains
\nAmount claimed
\nDate of issue of order in FOR M SBY-05
\nAmount
\nsanctioned
\nAmount rejected
\nDate of issue of Payment advice in FORM SBY- 06
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n12
\n13
\nTable D-Monthly summary of Financial Assistance under Seva Bhoj Yojna
\n(For the month of ____)
\n(Rs. in Lakhs)
\nOpening balance
\nDetails of claims received
\nDetails of claims sanctioned
\nDetails of claims rejec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Upender Gupta)
\nCommissioner (GST)
\nFORM SBY-01
\nApplication for SBY-UIN
\n1.
\nName of the charitable\/religious institution
\n2.
\nType 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)
\n3.
\nPermanent Account Number (PAN)
\n4.
\nGSTIN (if applicable)
\n5.
\nAddress
\n6.
\nDetails of locations within a State\/Union territory where activity of distribution of free food to public is undertaken
\n7.
\nUnique Enrollment Number allotted by the Ministry of Culture
\n8.
\nDate of issue of unique enrollment number by the Ministry of Culture
\n9.
\nName of the authorized person
\n10.
\n Email Address of the authorized person
\n11.
\n Mobile Number of the authorized person
\n12.
\n Bank Account Details (add more if required)
\nVerification:
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.
\nPermanent Account Number (PAN)
\n3.
\nGSTIN (if applicable)
\n4.
\nAddress
\n5.
\nUnique Enrollment Number allotted by the Ministry of Culture
\n6.
\nSBY-UIN
\n7.
\nClaim period (relevant quarter)
\nFrom < Year > < Month > to < Year >< Month >
\n8.
\nAmount Claimed (Rs.)
\nCentral Tax
\nIntegrated Tax (50% of the Integrated Tax paid)
\nTotal
\n9. Details of invoices:
\nGSTIN of the supplier
\nInvoice No.
\nDate
\nTaxable Value
\nCentral Tax claimed as reimbursement
\nIntegrated Tax claimed as reimbursement (50% of the Integrated Tax paid)
\nTotal tax claimed as reimbursement
\n(5+ 6)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n10. Details of Bank Account:
\nSl. No.
\nDetails
\n1.
\nBank Account Number
\n2.
\nBank Account Type
\n3.
\nName of the Bank
\n4.
\nName of the Account Holder\/Operator
\n5.
\nAddress of Bank Branch
\n6.
\nIFSC
\n7.
\nMICR
\n11. Verification
\nI\/we _______ as an authorized signatory of << Name of organization >> hereby solemnly affirm and declare that the information given hereinabove is tru<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature of Authorised Signatory:
\nName:
\nDesignation \/ Status
\nDate :
\nPlace :
\nEnclosures:
\n1. 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;
\n2. A Chartered Accountant‟s Certificate certifying the following:
\na) 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;
\nb) 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.
\nc) 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 ma<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n____________ (Address)
\nAcknowledgement No.Dated………< DD\/MM\/YYYY >
\nOrder for reimbursement\/rejection under the Seva Bhoj Yojna Scheme
\nSir\/Madam,
\nThis has reference to your application for reimbursement of tax under the Seva Bhoj Yojna Scheme.
\nUpon examination of your application, the amount of reimbursement sanctioned to youis as follows:
\nSl. No.
\n Description
\nCentral Tax
\n Integrated Tax (50% of the Integrated Tax paid)
\nTotal
\n1.
\n Amount claimed
\n2.
\n Amount sanctioned
\n3.
\n Amount rejected
\n4.
\n Reason(s) for rejection, if any
\n5.
\n Net amount to be paid to the claimant
\nI 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 b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDetails of the Bank
\ni.
\nBank Account no as per application
\nii.
\nName of the Bank
\niii
\nName and Address of the Bank \/branch
\niv
\nIFSC
\nv.
\nMICR
\nThe 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.
\n Date:
\nPlace:
\nSignature:
\nName:
\nDesignation:
\nOffice Address:
\nTo
\n___________ (SBY-UIN)
\n___________ (Name)
\n____________ (Address)
\nF. No. 13-1\/2018-US (S&F)
\nGovernment of India
\nMinistry of Culture
\nP. Arts Bureau
\n****
\nPuratatva Bhawan,
\nGPO Complex,
\nINA, New Delhi.
\n 1st August, 2018
\n GUIDELINES ON SCHEME FOR FINANCIAL ASSISTANCE UNDER 'SEVA BHOJ YOJNA'
\n1. TITLE
\nThe scheme shall be known as 'SEVA BHOJ YOJNA'. The Scheme shall be applicable within the territorial<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. QUANTUM OF ASSISTANCE:
\nFinancial 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:
\n i) Ghee
\n ii) Edible oil
\n iii) Sugar \/ Burra \/ Jaggery
\n iv) Rice
\n v) Atta \/ Maida \/ Rava \/Flour
\n vi) Pulses
\nThe 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.
\n6. CRITERIA FOR FINANCIAL ASSISTANCE
\n i) A Public Trust or society or body corporate, or organisation or institution covered under the provisions of s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n iii) The institutions\/organizations should have been in existence for preceding three years before applying for assistance.
\n 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.
\n 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.
\n vi) The institutions shall serve free food to at least 5000 people in a calendar month.
\n 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 sha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) Copy of the valid Registration Certificate as per the provision contained in Para 6 and (ii).
\n(ii) Copy of Memorandum of Association\/Article of Association\/Charter of Activities of the organisation.
\n(iii) Copies of Audited Accounts for the last three years.
\n(iv) Copies of Annual Report, if any, for last three years.
\n(v) List of Office bearers\/Governing Body of the institution.
\n(vi) Name of the authorized signatory who will sign all documents with contact details and E-mail ID.
\n(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.
\n(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.
\n(ix) PAN\/ TAN Number of th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (ii) The bills produced by the Institution for re-imbursement shall be mandatorily in the name of registered charitable\/religious Institution.
\n (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.
\n9. PROCEDURE FOR CLAIMING REIMBURSEMENT OF CGST
\n (i) Single Authority: There will be a one (nodal) Central Tax officer in every State \/ Union territory (UT) for all purposes of the scheme.
\n (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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 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.
\n 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.
\n e) The institution fully satisfies the conditions laid down in para 6 of the guidelines.
\n10. OUTCOME OF THE SCHEME
\nA 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:
\n * Location of Free Food Services:
\n * Cost of the Food items excluding GST:
\n * GST levied: Total GST paid (CGST,SGST\/UTGST,IGST and amount of Financial Assistance releas<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAt the end of the Financial Year 2018-19, the Physical and Financial progress of the Scheme will be measured by the Ministry of Culture
\n14. PENALTIES IN CASE OF MISUSE OF ASSISTANCE \/GRANT
\nThe 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.
\n*************************
\n Annexure – B
\nList of Nodal Officers
\nS.No.
\nState\/UT
\nNod<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMr. Suhrit Mukherjee, Assistant Commissioner
\n0612-2504814, suhrit9933@gmail.com
\n7
\nChandigarh
\nChandigarh
\nPlot No. 19 Sector 17-C, C.R Building Chandigarh
\nMs.Mamta Saini, Deputy Commissioner
\n0172-2704196, mamtasaini.india@gmail.com
\n8
\nChhattisgarh
\nRaipur
\nDivision-II, CGST Bhawan Civil Lines, Raipur
\nMr. Sumit Kumar Agrawal, Assistant Commissioner
\n0771-2425636 sumitk.agrawal@gov.in
\n9
\nDadra and Nagar Haveli
\nDaman
\n2nd Floor, Hani's Landmark, Vapi-Daman Road, Chala , Vapi, Gujarat
\nMr. B.P. Singh, Additional Commissioner, Daman
\n0260-2460502, binay.singh@icegate.gov.in
\n10
\nDaman and Diu
\nDaman
\n2nd Floor, Hani's Landmark, Vapi-Daman Road, Chala , Vapi, Gujarat
\nMr. B.P. Singh, Additional Commissioner, Daman
\n0260-2460502, binay.singh@icegate.gov.in
\n11
\nGoa
\nGoa
\nGST Bhavan, EDC Complex, Patto, Panaji403001
\nMr. S. K. Sinha, Additional Commissioner
\n0832-2437190, sanjay1.sinha@icegate.gov.in
\n12
\nGujarat
\nGandhinagar
\nO\/o the Commi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsd07.gst@gov.in
\n18
\nKerala
\nKochi
\nCentral Revenue Building, I.S. Press Road, Kochi682018
\nMr. Ashwin John George, Assistant Commissioner
\n0484-2533169 ashwinjohngeorge@gmail.com
\n19
\nLakshadweep
\nKochi
\nCentral Revenue Building, I.S. Press Road, Kochi682018
\nMr. Ashwin John George, Assistant Commissioner
\n0484-2533169 ashwinjohngeorge@gmail.com
\n20
\nMadhya Pradesh
\nBhopal
\nDivision – I Bhopal, Jail Road ParyawasBhawan, Bhopal
\nMr. Piyush Thorat, Assistant Commissioner
\n0755-2761620, piyushthorat19@gmail.com
\n21
\nMaharashtra
\nMumbai Central
\n4th Floor, GST Bhavan, 115, M.K.Road, Opp Churchgate Station, Mumbai-400020
\nMs. Manpreet Arya, Additional Commissioner
\n022-26210384, manpreetarya@yahoo.co.in
\n22
\nManipur
\nImphal
\nCGST & CX Commissionerate, Imphal795001
\nMr. R.K.Shurchandra Singh,Assistant Commissioner
\n0385-2460735, shurchandra.rk@gov.in
\n23
\nMeghalaya
\nShillong
\nCGST & CX Commissionerate, Shillong793001
\nMr. Om Prakash Tiwary, Assistant Commissioner
\n0364-2506758, tiwary.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMrs. Ruchita Vij, Additional Commissioner
\n0141-2385342 ruchitavij@gmail.com
\n31
\nSikkim
\nSiliguri
\nGangtok CGST Division, Indira Byepass Road, Sichey Near District Court, Gangtok – 737101
\nMr. Puran Lama, Assistant Commissioner, Sikkim (Gangtok)
\n03592-284182,
\nGtk_div@rediffmail.com
\n32
\nTamil Nadu
\nChennai (North)
\nGST Bhawan, 26\/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034
\nMr. Subha Chandran, Assistant Commissioner
\n044-28331177, 044-28331188, commr-cexchn1@nic.in
\n33
\nTelangana
\nHyderabad
\nO\/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Road, Basheerbagh, Hyderabad – 500004.
\nMr. P. Anand Kumar, Additional Commissioner
\n040-23240725, ak.pulapaka@gov.in
\n34
\nTripura
\nAgartala
\nCGST & CX Commissionerate, Agartala799001
\nMr. S.K.Mazumdar, Assistant Commissioner
\n0381-2304099 , sanjoymaz85@gmail.com
\n35
\nUttar Pradesh
\nLucknow
\n7-A, Ashok Marg,Lucknow-226001
\nMr. Avijit Pegu, Ass<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2. Authorization of Budget by Ministry of Culture:
\n 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.
\n ii) The 15 digit accounting codes under the Charter of Accounts will be as follows.
\n Grant No. : (Will change year to year)
\n Major Head:
\n Submajor \/ Minor Head:
\n Subhead:
\n Detailed\/Object Head:
\n (Ministry of Cu}lture will provide)
\n 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.
\n3. PAOs designated for disbursal of payments under the Scheme:
\nFollowing five PAOs have been designated fo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 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.
\n5. Issuance of sanction by the Nodal Officers
\n 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)
\n ii) Existing Nodal Officer(s) appointed for UIN entities will process the applications under the SBY Scheme and they shall, in th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 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.
\n iii) The Bill will be returned to the DDO by PAO if the sufficient budget is not available.
\n 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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n