Scheme seeks to reimburse Central Share of CGST and IGST on food/Prasad/Langar/Bhandara offered by Religious/ Charitable Institutions
The Ministry of Culture, Government of India has launched the new scheme namely Seva Bhoj Yojna starting today, 01.08.2018, with a total outlay of Rs. 325.00 Crores for Financial Years 2018-19 and 2019-20.
The scheme envisages 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 as Religious / Charitable Institutions who provide Food/Prasad/Langar (Community Kitchen)/Bhandara free of cost without any discrimination to Public/Devotees.
The Religious / Charitable Institutions such as Temples, Gurudwara, Mosque, Church, Dharmik Ashram, Dargah, Matth, Monasteries etc. which have been in existence for at least Three years before applying for financial assistance/grant and who serve free food to at least 5000 people in a month and such institutions covered under the provisions of section 10 (23BBA) of the Income Tax Act, 1961 (as amended from time to time) or registered under the provisions of section 12AA of the Income Tax Act, 1961, for Religious / Charitable purposes, or a company formed and registered under the provisions of section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956, as the case may be, for Religious / Charitable Ipurposes, or a Public Trust registered as such for charitable/religious purposes under any Law for the time being in force, or a society registered under the Societies Registration Act, 1860, for Religious / Charitable purposes shall be eligible for grant under the scheme.
Ministry of Culture will enrol the eligible Religious / Charitable Institutions for a time period ending with financial year 2019-20 and subsequently the enrolment may be renewed by the Ministry, subject to 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.
Religious / Charitable Institution shall first register with Darpan Portal of NITI Aayog and get Unique ID generated by Darpan Portal . Thereafter, the institution shall enrol itself in CSMS Portal (http://csms.nic.in/login/sevabhoj.php ) on the Ministry of Cultures website in a prescribed format. Followed by the enrolment , the Charitable/Religious Institution shall apply online in the prescribed application form and upload required documents as listed below in CSMS Portal of Ministry of Cultures website( www.indiaculture.nic.in)
NB/PS