CBIC issues Guidelines for processing Applications for Financial Assistance under Seva Bhoj Yojna [Read Circular]

The Central Board of Indirect Taxes and Customs ( CBIC ) has issued guidelines for the processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture.

The Seva Bhoj Yojna was launched from 1^st August 2018 by the Government for the reimbursement of central tax and the Central Government’s share of integrated tax paid on the purchase of certain raw food items namely, ghee, edible oil, sugar/ Burra/ jaggery, rice, atta/ maida/rava/flour and pulses used for distributing free food to general public/devotees by charitable/religious institutions like Gurudwaras, temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Math, Monasteries, etc.

The applications for reimbursement of the said taxes shall be processed by a designated nodal central tax officer of each State or Union territory.

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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 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.

With regard to the penalty on the misuse of the Grant, the circular said that 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.