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Monday, June 4, 2018

Seva Bhoj Yojna to reimburse Central Share of CGST and IGST on Free Food by Religious Institutions

1st june 2018 Govt  introduces a scheme - ‘Seva Bhoj Yojna’ to reimburse Central Share of CGST and IGST on Food/Prasad/Langar/Bhandara offered by Religious Institutions

The Ministry of Culture has introduced a new scheme namely ‘Seva Bhoj Yojna’ with a total outlay of Rs. 325.00 Crores for Financial Years 2018-19 and 2019-20 to reimburse the Central Government share of Central Goods and Services Tax (CGST) and Integrated Goods and Service Tax (IGST)so as to lessen the financial burden of such Charitable Religious Institutions who provide Food/Prasad/Langar (Community Kitchen)/Bhandara free of cost without any discrimination to Public/Devotees.

ü  The Charitable Religious Institutions should have been in existence for at least five years before applying for financial assistance/grant.
ü  Not less than 5000 people  in a month should have been served free food
ü  Such institutions covered under Section 10( 23BBA)  of the Income Tax Act  or Institutions registered as Society  under Societies Registration Act ( XXI of 1860) or as a Public Trust under any law for the time being in force of statuary religious bodies constituted under any Act  or institutions registered under Section 12AA of Income Tax Act  shall be eligible for grant under the scheme.
All the eligible institutions should be registered with Darpan portal.
The Ministry will examine all applications along with supporting documents received from the institutions within 4 weeks and if found eligible such charitable religious institutions will be registered for reimbursing claim of CGST and Central Government share of IGST paid on above mentioned specific items.
Ministry of Culture will register the eligible charitable religious institutions for a time period as may be decided and the registration may be renewed on the performance evaluation of the institutions.
The details of registered institutions will be available on an online portal for the viewership of public, GST authorities and entity / institution itself. The entity / institution will be permitted to submit the reimbursement claim of the GST and Central Government share of IGST to designated authority of GST Department at State level in the prescribed format during the validity of registration.
Such institutions/entity will be responsible to intimate the Ministry about any changes being made in Memorandum of Association, Office bearers or addition / deletion of the location of the free food services.

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