GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY-GST BRANCH, VYAPAR BHAWAN, NEW DELHI-110002.
No. F.3(296)/Policy/GST/2019/l4,9 2 Dated: 01 /03/2021 ORDER The competent authority is pleased to allow Reimbursement of amount equivalent to Delhi Goods and Services Tax (DGST), payable & deposited on services by way of admission to exhibition of film “Fauji Calling” in Multiplexes/ Cinema Halls of Delhi is allowed, subject to following conditions :
of the multiplexes/ cinema halls will not be ing capacity in a. The prevailing entry fee “Pauji Calling”; nor will the seatin increased for exhibition of film different classes be changed.
b. The owners of multiplexes/ cinema halls shall sell tickets to the audience by reducing the amount of output SGST payable during the exhibition of|the film "Fauji Calling".
c.
the amount of State GST payable on the amount of the prevailing general entrance fee charged during exhibition of the film "Fauji Calling" will be deposited by the owners of multiplexes/ cinema halls in the per the same prescribed procedure After the issuance of this order, Government account by separate challan(s) as as in the case of exhibition of other films.
d. Application for reimbursement of SGST submitted by the owners of multiplexes/ cinema halls under Para (c) of this order will be submitted to the concerned Proper Officer in prescribed proforma attached with this order as “Fauji Calling-Reimbursement”, along with a copy of the challan(s) referred to in Para (c) above.
e. The reimbursement of the deposited SGST amount will be made to the owners of multiplexes/ cinema halls within 7 days of receipt of the application after verification of the same.
f. After the issuance of this order, on every ticket and its counterfoil issued by the owners of multiplexes/ cinema halls for the film "Fauji Calling-SGST not | charged as per Delhi Government order” will be stamped g. The facility of reimbursement will be available for a period six months date of issuance of this order.
h. The SGST which has already been charged from the viewers / custome Cinema/ Multiplexes will not be reimbursed.
(from the rs by the i. The re-imbursement by the Department shall be subject to availability of fund under appropriate head in the budget 2020-21.
Qt Commissioner, GST(State Tax) Govt. of NCT of Delhi Form "Fauji Calling-Reimbursement" (Format of application form for reimbursement of output and Services Tax) Delhi Goods To, The proper officer, Ward__, Department of Trade & Taxes GNCTD, Vyapar Bhawan, IP Estate New Delhi-110002.
To icceceeeeceeeeeeeveneeeeeeea eens (name) the owner Of cssceeeeceetenerees (name of multiplex / cinema), GSTIN .sssesscsseeersreeet , hereby — apply for reimbursement of the SGST deposited in the process of Seed of Fan Calling" 1 rdance with the order No. «....-seeseeeerees ated........-. 1 0 tment of T t of NCT of Delhi and Department of Trade & Taxes department, Governmen provide the following information for this purpose:
1 Multiplex/ cinema hall, Address) - Telephone Number, Email ID 2 Multiplex/ cinema hall GSTIN 3 Under. the Section-5 (a) of the Cinematography Act, 1952, the film has been certified for category (U / UA / A/S) by the censor board.
4 Name / address - telephone number, / email id of the film distributor 5 Duration of the film's exhibition for which reimbursement application is being submitted.
6 Amount of total entry fee charged for admission in the period mentioned in point No. 5 (Rs.)
7 The class-wise details of the amount mentioned in point No. 6:
For........ tickets @......... per ticket for ceeeeee tickets For........ tickets @......... per ticket for atv ena tickets For........ tickets @......... per ticket for Seno vai tickets For........ tickets @......... per ticket for bea ece tickets Total Amount ..........
8 The amount of SGST deposited with the Government on the amount mentioned in point No. 7 9 Challan number and date (enclosed) in respect of the amount deposited as mentioned in point No. 8 10 Amount of Delhi GST reimbursement |__| claimed (in Rs, I / We declare that the above information given above is complete, true and based on facts as per my knowledge and belief. If any information|is found incorrect/wrong/ misleading or concealed in future, I will return/ repay entire reimbursed amount to Government of Delhi. | Signature of owner of Multiplex/ cinema hall (Name of owner of Multiplex/ cinema hall) (Business name of owner of Multiplex/ cinema hall ) (GSTIN)