Quick Summary
The Maharashtra Goods and Services Tax (GST) Department has issued Trade Circular No. 01T of 2024 dated January 29, 2024. The circular outlines a comprehensive procedure for the submission and processing of refund applications concerning the reimbursement of the State Goods and Services Tax (SGST) component. This pertains specifically to registered theatres screening the acclaimed Satyashodhak movie. The government of Maharashtra has issued Government Resolutions (GR) regarding reimbursement,
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FAQ :
The circular provides a detailed procedure for registered theatres to submit and process applications for reimbursement of the State Goods and Services Tax (SGST) component on movie tickets for specific films.
The guidelines specifically mention reimbursement for the movie 'Satyashodhak', and refer to previous Government Resolutions covering 'Super 30', 'Mission Mangal', 'Panipat', and 'Tanhaji: The Unsung Warrior'.
Registered theatres must reduce the ticket price by an amount equal to the SGST to be reimbursed by the government and prominently display this discount on the ticket and in their premises.
If a registered theatre recovers the full amount from the consumer without reducing it by the SGST amount, no refund of that SGST will be granted to the theatre.
Registered theatres must apply for the SGST reimbursement within thirty days from the date of filing their return and payment of tax for the said period.
The refund shall be disbursed within 30 days from the date of the application, after due verification by the jurisdictional officer.
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