Initiated by the Ministry of Culture, Government of India, the “Seva Bhoj Yojna” took effect on August 1, 2018, encompassing the territorial jurisdiction of India. This undertaking unfolds monthly, spanning from the 1st to the 15th, with subsequent scrutiny conducted by a duly constituted committee.
Aim:
The primary objective of the ‘Seva Bhoj Yojna’ is to provide financial assistance for Central Goods and Services Tax (CGST) and the Central Government’s share of Integrated Goods and Services Tax (IGST). This applies to the purchase of specific raw food items by Charitable/Religious Institutions, such as Gurudwaras, Temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Math, Monasteries, etc., facilitating the distribution of free food to the public.
Extent:
This centrally oriented scheme focuses on reimbursing CGST and the Central Government’s share of IGST incurred by charitable/religious institutions when acquiring specific raw food items for the altruistic provision of free food to the public/devotees. Eligibility is restricted to institutions qualifying under the scheme.
Supported Activities:
Financial aid is accorded on a First-cum-First Serve basis, linked to the availability of funds, for activities like providing free ‘Prasad,’ free food, or free ‘Langar’/’Bhandara’ (community kitchen) by charitable/religious entities such as Gurudwaras, Temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Math, Monasteries, etc.
Outcomes:
Beneficiary institutions are obligated to submit a detailed Performance-cum-Achievement Report at the commencement of each financial year. The report encompasses the location of free food services, cost of food items, GST details, the number of days and individuals served free food monthly, and a set of monthly photographs showcasing the free food services.
Fund Disbursement:
Funds are disbursed to institutions based on verified claims approved by GST authorities. The Refund Sanction Order is issued by the GST Authority.
Oversight and Evaluation:
Ministry officials or authorized representatives conduct annual inspections in at least 5% of cases. State and UT administrations, District Collectors/Dy. Commissioners, and State GST authorities also participate in monitoring the scheme. Institutions/Organizations receiving assistance are subject to inspection/audit by designated officers.
Penalties for Misuse:
Executive body members are liable for recovery in case of misuse, and organizations face blacklisting for fraudulent activities. Assets created from government grants may be seized by local administration as per Ministry directives. Recovery of assistance with penal interest and legal actions may ensue.
Advantages:
Financial assistance, in the form of reimbursement, is granted for GST payments on specified raw food items, including Ghee, Edible oil, Sugar/Burra/Jaggery, Rice, Atta/Maida/Rava/Flour, and Pulses.
Eligibility Criteria:
Institutions must be Public Trusts, societies, body corporates, organizations, or entities involved in charitable/religious activities for at least three years. They should have distributed free food to a minimum of 5000 people monthly for the past three years and not be recipients of government financial aid for free food distribution.
Exclusions:
Institutions/Organizations blacklisted under FCRA or any Central/State Government Act/Rules are ineligible.
Application Process:
Online application steps include registration on the Darpan Portal of NITI Aayog, enrollment in the CSMS Portal of the Ministry of Culture, and submission of required documents.
Procedure for Claiming Reimbursement:
This involves a single nodal Central Tax officer in each State/UT, registration with the officer, and submission of reimbursement applications on a quarterly basis.
Required Documents:
Documents include Registration Certificate, Memorandum/Article of Association, Audited Accounts, Annual Reports, and self-certification of free food distribution for three years. Other essential documents, such as PAN/TAN, office bearers’ details, and bank authorization, are also necessary.
Frequently Asked Questions:
- Objective of the scheme?
- Initiating ministry?
- Central Sector Scheme?
- Launch date?
- Scope of the scheme?
- Types of supported activities?
- Benefits of the scheme?
- Creation of financial assistance?
- Eligible institutions/organizations?
- Institution age requirement?
- Minimum people served monthly?
- Application process?
Sources And References:
Official Website