Gujarat Govt decides to reimburse State GST on exhibition of cinematographic film ‘The Kashmir Files’

After the active consideration of the Government of Gujarat to promote the exhibition of the cinematographic film titled ‘The Kashmir Files’ within the State of Gujarat, the government has decided to reimburse State GST on exhibition of film.

The government of Gujarat has resolved that State GST paid by Multiplex/cinema owners for entry to the exhibition of the film ‘The Kashmir Files’ in the State of Gujarat from 14.03.2022 to 13.06.2022 (both dates inclusive) shall be reimbursed to them by the State Government, subject to the following conditions.

GST to be reimbursed on entry to exhibition of film “The Kashmir Files” by Haryana Government.

Conditions:-

1. Exhibitor or cinema owner shall be liable to pay State GST. They shall make invoice and show applicable CGST/SGST there on, but not collect SGST from consumer(viewer). Moreover they shall ensure that, the tickets sold for the film ‘The Kashmir Files’. During the aforesaid period bears the words “State GST not collected by the orders of Government of Gujarat.”

2. Exhibitor or cinema owner shall file returns as per Act and rules made thereunder.

3. Exhibitor or cinema owner shall deposit the tax (CGST+SGST) chargeable on the entry fee for exhibition of the film ‘The Kashmir Files’. The State GST shall be paid by the tax payer exhibitor or cinema owner as the case may be, as per prevailing rules

4. Claim for reimbursement: –

(a) The exhibitor or cinema owner shall submit details of movie halls and shows in which the film is played and tickets sold datewise to the government.

(b) Exhibitor or cinema owner shall submit the details of the tax (SGST Gross) payable on such tickets/collection made for the film.

(c) Exhibitor or cinema owner shall show the proof of not having collected the State GST from viewers.

(d) Exhibitor or cinema owner shall submit the claims in the format as may be prescribed by the government.

5. The State GST payable or paid prior to the date of this resolution or collected after the expiry of reimbursement period shall not be reimbursed.

6. Director of Information shall give wide publicity to this decision.

7. The claims for the State GST refund shall be submitted to the Director of Information, Gandhinagar.

8. Detailed guidelines for settlement of reimbursement claims of exhibitor or cinema owner shall be prescribed by the Information & Broadcasting Department, Government of Gujarat in consultation with Finance Department.

To Read Official Representation Download PDF Given Below: