The Department of Finance (Revenue & Control), Govt. of Goa, had informed that, in public interest and for disseminating positive message amongst public for ensuring that such events are not repeated in future has decided to promote the exhibition of cinematographic film titled “The Kashmir Files” within the State of Goa.
Government of Goa has ordered that State Goods and Services Tax (SGST) paid to Multiplex/Cineplex/Cinema Theatre owners for provision of service of admission/entry to exhibition/screening of film ‘The Kashmir Files’ (hereafter referred as said film) in the State of Goa from March 21, 2022 to May 20, 2022 (both dates inclusive) (hereafter referred as said period) will be reimbursed to them by the State Government, subject to the certain terms and conditions.
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 theatres during the said period, but will continue with existing pricing and class patterns as were existing on the date of release of said film till the end of said period.
Exhibitor or cinema owners will be liable to pay State GST as per applicable rates on screening of said film during said period. They have to make an invoice and show applicable CGST/SGST thereon, but not collect SGST from the recipient/consumer (viewer). Moreover, they have to ensure that, the tickets sold for the said film during the aforesaid period bears the endorsement “SGST not collected from the recipient as per Govt. of Goa Order No. 38/1/2017-FIN(R&C)(223)/179 dated 21/03/2022 in anticipation of reimbursement”.
Exhibitors or cinema owners have to file returns as per GST Act and Rules made there under.
Exhibitors or cinema owners have to deposit the tax (CGST+SGST) chargeable on the admission / entry fee for exhibition of the said film while filing the returns.
The State GST part, although not collected from the recipients, has to be paid by the Taxpayer (exhibitor or cinema owner as the case may be) as per prevailing GST Rules.
The reimbursement can be claimed as per the follows;
The exhibitor or cinema owner have to file his claim for reimbursement of SGST amount paid on exhibition of said film during said period before the Commissioner of State Taxes, Govt. of Goa on or before July 31, 2022 in appropriate form;
The exhibitor or cinema owner will have to 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;
Exhibitor or cinema owner will have to submit 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;
Exhibitor or cinema owner will have to 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 the Order;
Exhibitor or cinema owner should show the proof of not having collected the State GST amount from recipient/consumer (viewer) for the exhibition of said film during said period;
The State GST payable or paid prior to the date of said period mentioned in the Order or collected after the expiry of said period will not be eligible for reimbursement;
The claims for reimbursement of the State GST will be submitted to the Commissioner of State Taxes, Govt. of Goa within the time limit given in the Order and any claim filed thereafter will be rejected forthwith;
The Commissioner of State Taxes, Govt. of Goa should 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;
The Commissioner of State Taxes, Govt. of Goa should 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;
An Appeal against any Order passed under sub-clause (i) above will lie before the Principal Secretary (Finance), Government of Goa within 30 days from the date of receipt of such Order. Every Appeal filed will be disposed of by the Authority within 60 days after hearing both the parties.