SERIES II No. 47

PUBLISHED BY AUTHORITY

RNI No. GOAENG/2002/6410

Reg. No. RNP/GOA/32/2024-2026

Panaji, 20th February, 2025 (Phalguna 1, 1946)

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

——

Order

No. 38/1/2017-Fin(R&C)(290)/27668

Sub.:

Reimbursement of State GST collected on

exhibition of cinematographic film titled

‘CHHAAVA’ in the State of Goa between the

period 21-02-2025 to 31-05-2025.

Whereas, the Government of Goa, in public

interest and for disseminating the history of this

country amongst public and especially the students

and young generation has decided to promote the

exhibition of cinematographic film titled ‘CHHAAVA’

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

‘CHHAAVA’ (hereafter referred as ‘said film’) in the

State of Goa from 21-02-2025 to 31-05-2025 (both dates

inclusive) (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 owners/

/Exhibitor or cinema owner shall neither make

any increase in the base price of admission/

/entry tickets nor make any changes in the

capacity of seats of different classes in the

EXTRAORDINARY

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 shall not

collect SGST component 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)(290)/27668 dated 20th

February,

2025

anticipation

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

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

1019

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 47

(EXTRAORDINARY)

20TH FEBRUARY, 2025

1020

during said period before the Commissioner

of State Taxes, Government of Goa on or

before 31-08-2025 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 or such other Officer

as may be authorized by him 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.

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

Porvorim, 20th February, 2025.

————

Form for claiming reimbursement of SGST

paid on exhibition of Film ‘CHHAAVA’ 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)(290)/27668 dated 20th February, 2025)

To,

Commissioner of State Taxes,

Government of Goa, 2nd Floor,

Goa Rajya Kar Bhavan, Altinho, Panaji, Goa.

I, the undersigned registered taxable person

hereby submit this claim for reimbursement of SGST

amount paid by me on exhibition of Film

“CHHAAVA” within the State of Goa between the

period 21-02-2025 to 31-05-2025 as under.

GSTIN

Legal Name:

Trade Name:

Principal place of business:

5) Details of location of Multiplexes/Cineplexes/

/Cinema theatres with seating capacity for

which reimbursement is claimed:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 47

(EXTRAORDINARY)

20TH FEBRUARY, 2025

1021

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

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)(290)/27668 dated 20th

February, 2025 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)(290)/27668 dated 20th

February, 2025 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 ______________ 2025.

Place:-

Date:-

Claimant

www.goaprintingpress.gov.in

Published and Printed by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE–Rs. 3.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—372/80—02/2025.