SevaBhojYojna : To Refund GST : Complete Guide

By | June 1, 2018
(Last Updated On: December 28, 2018)


Here is the complete guide on SevaBhojYojna

Who Introduced SevaBhojYojna

Government of India under Ministry of Culture introduces new scheme ‘SevaBhojYojna

Why SevaBhojYojna Introduced

Scheme seeks to reimburse Central Share of CGST and IGST on items for Food / rasad /Langar /Bhandara  offered free of cost by Charitable Religious Institutions

The scheme envisages to reimburse the Central Government share of Central Goods and Services Tax (CGST) and Integrated Goods and Service Tax (IGST) on purchase of raw items such as ghee, edible oil, atta/maida/rava/flour , rice pulses, sugar, burra/jiggery etc which go into preparation of food/Prasad/langar/bhandara offered free of cost by religious institutions. The objective of the scheme is to lessen the financial burden of such Charitable Religious Institutions who provide Food/Prasad/Langar (Community Kitchen)/Bhandara free of cost without any discrimination to Public/Devotees.

Seva Bhoj Yojna start date

Seva Bhoj Yojna for GST Refund started from 01.08.2018

Seva Bhoj Yojna Guideline

Guidelines GST refund under Seva Bhoj Yojna : Circular No. 75/49/2018-GST Dated 27.12.2018

Also Refer Seva Bhoj Yojna Guideline and Application Form for GST Refund

Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English)  explaining SevaBhojYojna

What is the Budget of SevaBhojYojna

The Ministry of Culture, Government of India has introduced a new scheme namely ‘SevaBhojYojna’ with a total outlay of Rs. 325.00 Crores for Financial Years 2018-19 and 2019-20.

Refer Total budget outlay of ‘ SevaBhojYojna ’ scheme for GST Refund for FY 2018-19 and 2019-20 : Press Release on 23.07.2018

What are the Conditions to avail GST Refund under SevaBhojYojna

SevaBhojYojna will be available to Charitable Religious Institutions such as Temples, Gurudwara, Mosque, Church, Dharmik Ashram, Dargah, Matth, Monasteries etc.

  • which have been in existence for at least five years before applying for financial assistance/grant and
  • who serve free food to at least 5000 people in a month and
  • such institutions covered under
    • Section 10( 23BBA)  of the Income Tax Act  or
    • Institutions registered as Society  under Societies Registration Act ( XXI of 1860) or
    • as a Public Trust under any law for the time being in force of statuary religious bodies constituted under any Act  or
    • institutions registered under Section 12AA of Income Tax Act

shall be eligible for grant under the scheme.

It would be the responsibility of the institutions/entity to intimate the Ministry about any changes being made in

  • Memorandum of Association,
  • Office bearers or
  • addition  / deletion of the location of the free food services.

How to Register for SevaBhojYojna

Ministry of Culture will register the eligible charitable religious institutions for a time period ending with finance commission period and subsequently the registration may be renewed by the Ministry, subject to the performance evaluation of the institutions.

All the eligible institutions should be registered with Darpan portal. Refer

The details of registered institutions will be available on an online portal for the viewership of public, GST authorities and entity/institution itself.

All applications along with supporting documents received from the institutions in the Ministry shall be examined by the committee constituted for the purpose within 4 weeks and on the basis of the recommendation of the committee, competent authority in the Ministry shall register charitable religious institutions for reimbursing claim of CGST and Central Government share of IGST paid on above mentioned specific items.

Refer Seva Bhoj Yojna Guideline and Application Form for GST Refund

How to get GST Refund under SevaBhojYojna

The entity/institution will be permitted to submit the reimbursement claim of the GST and Central Government share of IGST to designated authority of GST Department at State level in the prescribed format during the validity of registration.

Refer Seva Bhoj Yojna Guideline and Application Form for GST Refund



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