Seva Bhoj yojana is a Central Sector Scheme launched by the Ministry of Culture, Government of India, effective from August 1, 2018. The scheme is applicable within India’s territorial jurisdiction and remains open for applications from the 1st to the 15th of every month. A designated committee reviews applications on a monthly basis.
Objective
The scheme aims to reimburse the Central Goods and Services Tax (CGST) and the Central Government’s share of the Integrated Goods and Services Tax (IGST) paid on the purchase of specific raw food items by charitable religious institutions engaged in providing free food to the public.
Scope of the Scheme
Seva Bhoj yojana provides financial assistance to eligible charitable religious institutions, including:
- Gurudwaras
- Temples
- Dharmik Ashrams
- Mosques
- Dargahs
- Churches
- Maths
- Monasteries
Activities Supported
The scheme reimburses CGST and IGST paid by institutions serving free food, prasad, langar, or bhandara to the public. The financial assistance is provided on a first-come, first-served basis, subject to the availability of funds.
Outcome and Reporting Requirements
Beneficiary institutions must submit a Performance-cum-Achievement Report at the beginning of the next financial year, including:
- Location of free food services
- Cost of food items (excluding GST)
- GST levied and amount reimbursed
- Number of days free food was provided (month-wise)
- Number of beneficiaries (month-wise)
- At least twelve photographs of free food distribution (monthly basis)
Release of Funds
Funds will be released based on verified claims processed by GST authorities. The Refund Sanction Order will be issued by the GST Authority.
Inspection and Monitoring
- Annual inspections by Ministry officials (5% of cases)
- State Governments, District Collectors, and State GST Authorities to monitor the scheme
- Institutions must maintain separate accounts for Ministry assistance
- Subject to inspection/audit by Ministry officers or designated agencies
Penalties for Misuse
If institutions misuse funds, they may face:
- Recovery of misused grants from executive members
- Blacklisting for fake registration or document fraud
- Government takeover of assets created with grants
- Legal/criminal action with penal interest recovery
Benefits of the Scheme
The scheme provides financial assistance in the form of GST reimbursement for the purchase of the following raw food items:
- Ghee
- Edible oil
- Sugar, Burra, Jaggery
- Rice
- Atta, Maida, Rava, Flour
- Pulses
Eligibility Criteria
Who Can Apply
To be eligible, an institution must be:
- A Public Trust, Society, or Body Corporate engaged in charitable religious activities
- Registered under:
- Section 10 (23BBA) or Section 12AA of the Income Tax Act, 1961
- Section 8 (Companies Act, 2013) or Section 25 (Companies Act, 1956)
- Societies Registration Act, 1860
- Providing free food for at least three years before applying
- Serving at least 5000 people per calendar month
Who is Not Eligible
- Institutions blacklisted under the Foreign Contribution Regulation Act (FCRA)
- Organizations receiving financial aid from the Central/State Government for the same purpose
Application Process
Step One: Online Registration (1st to 15th of Every Month)
- Register on the Darpan Portal of NITI Aayog and obtain a Unique ID
- Enroll on the CSMS Portal of the Ministry of Culture
- Upload required documents
Step Two: Enrolment with the Ministry of Culture
- Eligible institutions receive a Unique Enrolment Number
- They can then file claims for GST reimbursement
Step Three: GST Reimbursement Process
- Single Nodal Officer in Every State/UT will oversee the scheme
- Register with the Central Tax Officer using the Unique Enrolment Number
- Submit claims quarterly (within six months of purchase)
Incomplete applications will be rejected.
Required Documents
- Valid Registration Certificate
- Memorandum of Association, Article of Association, or Charter of Activities
- Audited Accounts of the Last Three Years
- Annual Reports (if available) for the Last Three Years
- List of Office Bearers/Governing Body Members
- Authorized Signatory Details (Name, Contact, Email ID)
- Self-Certification of Free Food Distribution for Three Years
- District Magistrate Certificate of Charitable Activities
- Institution’s PAN/TAN Number
- List of Locations of Free Food Distribution
- Self-Declaration of Number of People Served (Last Year)
- Bank Authorization Letter (Prescribed Format)
- Invoices for Food Purchases
Frequently Asked Questions
- What is the main objective of the scheme?
To reimburse CGST and IGST on raw food purchases by charitable religious institutions providing free food to the public. - Which Ministry operates this scheme?
The Ministry of Culture, Government of India. - Is this a Central Sector Scheme?
Yes, it is fully funded by the Government of India. - When was the scheme launched?
The scheme was launched on August 1, 2018. - What types of activities are covered?
Financial assistance is provided for free food distribution, including Prasad, Langar, Bhandara, and Community Kitchens. - What are the benefits of the scheme?
Institutions receive reimbursement for CGST and IGST paid on raw food purchases used for free food distribution. - What are the eligibility criteria?
Institutions must be registered under relevant laws and must have been distributing free food for at least three years. - How many people must an institution serve per month?
At least 5000 people per calendar month. - How can an institution apply?
Institutions must register on the Darpan Portal and then apply through the CSMS Portal on the Ministry of Culture’s website.
Sources and References
- Official Website – Ministry of Culture
- Guidelines and Circulars – View Here