In a bid to reimburse Central Share of Central Goods and Services Tax (CGST) and Integrated Goods and Service Tax (IGST) on Food/Prasad/Langar/Bhandara offered by Religious Institutions, The Ministry of Culture, Government of India has launched a new scheme named "Seva Bhoj Yojna".
What is Seva Bhoj Yojna ?
"Seva Bhoj Yojna" having a total layout of 325 Crores Rupees for Financial Years 2018-19 and 2019-20, envisages to lessen the financial burden of such Charitable Religious Institutions(Temples, Gurudwara, Mosque, Church, Dharmik Ashram, Dargah, Matth, Monasteries etc) who provide Food/Prasad/Langar free of cost without any discrimination to Public/Devotees.
Religious Institutions covered under the scheme
In order to applying for financial assistance/grant under the scheme the religious institution must be at least 5 years old and should be providing free food to at least 5000 people in a month.
These institutions must be covered under either of the following provisions: 1) Section 10( 23BBA) of the Income Tax Act.
2) Institutions registered as Society under Societies Registration Act ( XXI of 1860)
3) A Public Trust under any law of the time
4) Institutions registered under Section 12AA of Income Tax Act.
Procedure to get grant
Eligible religious institutions will be registered with Ministry of Culture for a time period ending with finance commission period, these registrations can be renewed by the ministry based on performance evaluation.
The institutions applying for grant have to submit the reimbursement claim to designated authority of GST Department at State level in the prescribed format.
Eligible institutions will be registered with Darpan and details of registration and documents submitted by the institutions for verification purpose can be viewed by the general public, GST authorities and the institution themselves on the portal.
Registered institutions 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.
Related documents submitted by the institutions for verification will be validated by a committee constituted for the purpose within 4 weeks.
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