SERIES II No. 31

PUBLISHED BY AUTHORITY

RNI No. GOAENG/2002/6410

Reg. No. RNP/GOA/32/2021-2023

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

––

Order

No. 38/1/2017-Fin(R&C)(Film-2)/943

Sub.: Reimbursement of State GST collected on

exhibition of cinematographic film titled

“Take It Easy” in the State of Goa for 30

days from the date of release of the movie.

Whereas, the Government of Goa, in public

interest and for disseminating positive message

amongst parents and teachers for ensuring that

the innocence and unbiased humanity of the

children are not impaired, has decided to promote

the exhibition of cinematographic film titled ‘Take

It Easy’ within the State of Goa.

And whereas, after careful consideration,

Government of Goa hereby orders that, State Goods

and Services Tax (SGST) paid by Multiplex/

/Cineplex/Cinema Theatre owners for provision of

service of admission/entry to exhibition/screening

of film ‘Take It Easy’ (hereafter referred as said film)

in the State of Goa for 30 days from the date of

release of movie (hereafter referred as said period),

shall be reimbursed to them by the State

Government subject to the following terms and

conditions.

1) Multiplex/Cineplex/Cinema Theatre owner/

/exhibitor or cinema owner shall neither make any

increase in the base price of admission/entry tickets

Panaji, 3rd November, 2022 (Kartika 12, 1944)

EXTRAORDINARY

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Suggestions are welcomed on e-mail: [email protected]

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nor make any changes in the capacity of seats of

different classes in the theatres during the said

period, but shall continue with existing pricing and

class patterns as were existing on the date of release

of said film till the end of said period.

2) Exhibitor or cinema owner shall be liable to

pay State GST as per applicable rates on screening

of said film during said period. They shall make

invoice and show applicable CGST/SGST thereon,

but not collect SGST from the recipient/consumer

(viewer). Moreover, they shall ensure that, the tickets

sold for the said film during the aforesaid period

bears the endorsement “SGST not collected from

recipient as per Government of Goa Order No. 38/1/

/2017-Fin(R&C)(Film-2)/943 dated 1st November, 2022

in anticipation of reimbursement”.

3) Exhibitor or cinema owner shall file returns

as per GST Act and Rules made thereunder.

4) Exhibitor or cinema owner shall deposit the

tax (CGST+SGST) chargeable on the admission/

/entry fee for exhibition of the said film while filing

the returns.

5) The State GST part, although not collected

from the recipients shall be paid by the Taxpayer

(exhibitor or cinema owner as the case may be) as

per prevailing GST Rules.

6) Claim for reimbursement:-

(a) The exhibitor or cinema owner shall file

his claim for reimbursement of SGST amount paid

on exhibition of said film during said period

OFFICIAL GAZETTE — GOVT. OF GOA

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before the Commissioner of State Taxes,

Government of Goa within 60 days from the end

of the said period in enclosed Form;

(b) The exhibitor or cinema owner shall submit

complete details of movie halls and shows in

which said film was played/screened/exhibited

during said period and tickets sold date wise

along with claim for reimbursement;

the complete details of the tax (SGST and CGST)

payable on such tickets sold during said period

and the proof that he has remitted entire payable

tax by filing GST returns of the relevant tax

period;

(d) Exhibitor or cinema owner shall submit a

Statement showing actual amount of tax

collection made by him from the recipient/

/consumer (viewer) for the exhibition of said film

during said period and the difference between

tax paid and tax collected for which the exhibitor

or cinema owner is eligible for reimbursement as

per this Order;

(e) Exhibitor or cinema owner shall show the

proof of not having collected the State GST

amount from recipient/consumer (viewer) for the

exhibition of said film during said period;

(f) The State GST payable or paid prior to the

date of said period mentioned in this order or

collected after the expiry of said period shall not

be eligible for reimbursement;

(g) The claims for reimbursement of the State

GST shall be submitted to the Commissioner of

State Taxes, Government of Goa within the time

limit given in this order and any claim filed

thereafter shall be rejected forthwith;

(h) The Commissioner of State Taxes,

Government of Goa shall verify every claim

received and may sanction the same if found in

order and due compliance of this Order and

disburse the sanctioned amount by crediting the

same to the Bank account furnished in claim

form within 60 days from the date of receipt of

claim;

(i) The Commissioner of State Taxes,

Government of Goa shall provide an opportunity

of hearing to claimant in case of any deficiency

or non-compliance of the conditions is noticed

and upon hearing the claimant may pass an

order rejecting the part or whole of the claim for

reasons to be recorded in the Order;

(j) An appeal against any Order passed under

sub-clause (i) above shall lie before the Principal

Secretary (Finance), Government of Goa within

30 days from the date of receipt of such Order.

Every Appeal filed shall be disposed by the

Authority within 60 days after hearing both the

parties.

7) Director of Information & Publicity, Government

of Goa shall give wide publicity to this Order and

ensure that a copy of this Order is continuously

displayed at a prominent place near the Box Office

and main entrance of each Multiplex/Cineplex/

/Cinema Theatre in the State of Goa throughout

said period.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st November, 2022.

———

FORM FOR CLAIMING REIMBURSEMENT OF

SGST PAID ON EXHIBITION OF FILM ‘TAKE IT

EASY’ WITHIN STATE OF GOA

[to be submitted to Commissioner of State Taxes,

Government of Goa as per Order No. 38/1/2017-

-Fin(R&C)(Film-2)/943 dated 01-11-2022].

To,

Commissioner of State Taxes,

Government of Goa, 2nd Floor,

Goa Rajya Kar Bhavan,

Althino, Panaji-Goa.

I, the undersigned registered taxable person

hereby submit this claim for reimbursement of SGST

amount paid by me on exhibition of Film “Take It

Easy” within the State of Goa for 30 days from the

date of release of the movie.

1) GSTIN

2) Legal Name

3) Trade Name

4) Principal Place

of Business

5) Details of location of Multiplexes/Cineplexes/

/Cinema Theatres with seating capacity for

which reimbursement is claimed:

6) Details of tax (CGST & SGST) due & payable

on exhibition of said Film & proof of remittance

of such tax amount (enclose Statement & filed

return acknowledgement copies):

7) Statement showing date wise actual amount

of tax collection made from the recipient/

/consumer (viewer) for the exhibition of said

film during said period and the difference

between tax paid and tax collected for which

the exhibitor or cinema owner is eligible for

OFFICIAL GAZETTE — GOVT. OF GOA

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reimbursement (enclose Statement & sample

copies of one ticket of each show):

8) Bank account details for crediting reimbursed

amount:

9) Certified that I have complied with all the

terms and conditions of Government Order

No. 38/1/2017-Fin(R&C)(Film-2)/943 dated

01-11-2022 and that I am eligible for

reimbursement of claimed amount;

10) Certified that a copy of Government Order

was prominently displayed at the box office

and main entrance throughout said period for

public information;

11) Certified that I have not actually collected any

amount of SGST amount from the recipient/

/viewer for which present claim is filed;

12) Certified that endorsement “SGST not collected

from recipient as per Government of Goa Order

No. 38/1/2017-Fin(R&C)(Film-2)/943 dated

01-11-2022 in anticipation of reimbursement” was

duly made on each and every ticket sold for

admission/entry for the shows and the benefit

of this reimbursement is already passed on

by me to the recipient/viewer;

13) I hereby undertake to refund to the Government

of Goa any amount that is reimbursed to me if

it is found that I have contravened any terms

and conditions of the said Government Order

or that there is any unjust enrichment accrued

to me from this reimbursement.

Place:-

Date:-

Claimant

VERIFICATION

I, Shri/Smt.____________________ son/daughter/

/wife of _________________________ aged _______

years, resident of __________________________ on

behalf of the Taxpayer M/s. ___________________do

hereby verify on oath/solemn affirmation that all

the contents of this claim form and its enclosures

are true and I have verified the same with the

records to which I have access.

Solemnly verified at _________________, Goa on

this __________ the day of _________ 2022.

Place:-

Date:-

Claimant

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