Home GST GST Department of Maharashtra issued Guidelines for Reimbursement of SGST applicable on Tickets of Satyashodhak Movie

GST Department of Maharashtra issued Guidelines for Reimbursement of SGST applicable on Tickets of Satyashodhak Movie

GST Department of Maharashtra issued Guidelines for Reimbursement of SGST applicable on Tickets of Satyashodhak Movie

GST Division of Maharashtra issued Tips for Reimbursement of SGST relevant on Tickets of Satyashodhak Film

The Maharashtra GST Division has issued a process for the submission and processing of refund functions regarding reimbursement of the SGST part to the registered theatre with respect to the Satyashodhak film through issuing Round.

The Round Learn as follows:

The federal government of Maharashtra has issued Authorities Resolutions (GR) relating to reimbursement, to the registered theatres, of the part of State Items and Companies Tax (SGST), prominently indicated within the ticket which was issued for the provision of service by means of admission to the exhibition of flicks “Tremendous 30”, “Mission Mangal”, “Panipat” and “Tanhaji: The Unsung Warrior” for the desired intervals. Accordingly, Commerce Circulars 43T of 2019 dated seventh August 2019, 48T of 2019 dated thirteenth Sept 2019 and Grasp Commerce Round No. IT of 2020 dated sixth February 2020 was issued on this regard.

The Authorities of Maharashtra has now issued GR relating to reimbursement of SGST within the case of the film “Satyashodhak”. On an examination of the identical, it’s felt that the process prescribed by means of Grasp Commerce Round wants some modification. Therefore, within the train of powers conferred by part 168 of the Maharashtra Items and Companies Tax Act, 2017 (hereinafter known as the MGST Act), hereby lays down the process for submission and processing of refund functions in supersession of earlier Commerce Round No. 1 T of 2020.

It’s made clear that it is a revised grasp round which shall be relevant to all such GRs, if any, every time they’re issued by the Authorities of Maharashtra. For sure, the timelines given within the particular person GRs be adopted however broad directions given within the grasp round be relevant to all such instances with none additional directions from this workplace. The GRs as and when issued by the Authorities of Maharashtra shall be placed on the official web site of the Authorities of Maharashtra and the Division of Items and Companies Tax.

Registered theatre after indicating CGST and SGST within the worth of the ticket shall scale back the ticket worth by an quantity equal to SGST so as to move on the profit to the patron.

“Registered theatre” means theatre registered beneath the MOST Act. Registered theatre shall prominently point out the part of SGST, CGST and the quantity of low cost on account of reimbursement to be claimed from the Authorities of Maharashtra within the ticket worth of the film.


Suppose the essential ticket worth is Rs.200. SGST relevant is Rs.18 and CGST relevant is Rs.18. Whole worth involves Rs 236. Right here, the Authorities goes to reimburse the quantity equal to SGST payable which is Rs.18. The theatre shall scale back this quantity of SGST to be reimbursed by the State Authorities at Rs.18 from Rs.236 and gather the stability quantity of Rs.218 from the patron. The theatre shall prominently point out this reimbursement quantity of Rs.18 which is the same as SGST within the ticket.

The registered theatre shall pay the tax, SGST in addition to CGST, in a daily method. If the registered theatre has recovered the total quantity from the patron with out lowering the quantity equal to SGST, then no refund of such quantity shall be granted to the theatre. To be able to declare a refund of SGST paid, the registered theatre is required to move on the advantage of this scheme to the patron.

Registered theatres that are going to profit from this scheme shall prominently show of their theatre premises a board to the impact that the Authorities of Maharashtra goes to reimburse the part of SGST to the registered theatre and the price of the ticket is decreased accordingly. Jurisdictional officers might go to the theatre to confirm whether or not the theatre is passing on this profit to shoppers or not.

Mechanism for refund of SGST part paid by registered theatres

After submitting the return beneath part 39 of the MGST Act, the registered theatre shall make an software to the State jurisdictional officer for reimbursement of the SGST part which he has paid within the return interval in Annexure-1 inside thirty days from the submitting of the return and cost of tax for the mentioned interval. If the registered theatre is beneath the jurisdiction of the Central authority, then he’ll apply to the involved divisional Joint Commissioner of State Tax or to the locational administrative head of the workplace.

Registered theatre shall produce the books of accounts for the verification earlier than jurisdictional officer for ascertaining refund claims as and when required. Other than the verification of books of accounts, the jurisdictional officer can even confirm whether or not the registered theatre has fulfilled all of the situations prescribed within the Authorities Decision. After due verification, the refund shall be disbursed to the registered theatre. The refund shall be disbursed inside 30 days from the date of the applying.

For Official Round Obtain PDF Given Beneath:


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