Sarkari Yojana
Seva Bhoj Yojna
About Seva Bhoj Yojna
Seva Bhoj Yojna is a central scheme run by the Ministry of Culture, Government of India, that came into force on 1 August 2018 and applies across the entire territory of India. Applications can be submitted only in a window that opens on the 1st and closes on the 15th of every month, after which a designated committee scrutinises the entries on a monthly basis. Objective: Under Seva Bhoj Yojna, the Government of India reimburses Charitable and Religious Institutions — such as Gurudwaras, Temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Maths and Monasteries — for the Central Goods and Services Tax (CGST) and the Centre’s share of Integrated Goods and Services Tax (IGST) they pay when purchasing certain raw food items used to serve free meals to the public. This reimbursement is extended as financial assistance. Scope: As a Central Sector Scheme, it covers only the CGST and the Central Government’s IGST share paid by qualifying charitable/religious bodies on specified raw food items bought for distributing free food to the public or devotees; only institutions meeting the scheme’s eligibility conditions can benefit. Type of Activities Supported Under the Scheme: The scheme supports institutions such as Gurudwaras, Temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Maths and Monasteries that offer free ‘Prasad’, free food, or a free ‘Langar’/’Bhandara’ (community kitchen). Assistance is disbursed on a first-come, first-served basis, tied to registration order and the funds available for the scheme in that financial year. Outcome of the Scheme: Beneficiary institutions must submit, in triplicate, a Performance-cum-Achievement Report to the Ministry at the start of the following financial year, covering:
- Location of Free Food Services:
- Cost of the Food items excluding GST:
- GST levied: Total GST paid (CGST, SGST/UTGST, IGST, and amount of Financial Assistance released by the ministry:
- No. of days Free food was provided in a calendar month (month-wise)
- No. of persons who were provided Free Food in a calendar month (month-wise)
- At least 12 photographs (taken on a monthly basis) of Free Food Services:
Release of Funds Under the Scheme: Institutions receive funds once their claims are verified and cleared by the GST authorities, who issue a Refund Sanction Order for the purpose. Inspection And Monitoring: Ministry officials or their authorised representatives inspect at least 5% of cases each year, with additional oversight from the concerned State Government/UT Administration, the District Collector/Deputy Commissioner, and State GST authorities. Beneficiary institutions must keep separate accounts of the assistance received from the Ministry of Culture, which remain open to inspection or audit by the Ministry or any agency it designates. Penalties in Case of Misuse of Assistance/Grant: Office bearers of a defaulting institution can be held liable for recovering misused grants, and the institution itself risks blacklisting for misuse of funds or the use of fake registration certificates or documents. Any movable or immovable assets created using the government grant would be taken over by the local administration as directed by the Ministry, and the Ministry of Culture can recover the assistance with penal interest besides pursuing criminal action under law.
Scheme Overview
Central Government
Ministry Of Culture
Ministry Of Culture, Government Of India
Institution
01 Aug 2018
Scheme Details
Eligibility Requirements
To qualify for Seva Bhoj Yojna, applicants must satisfy the following conditions:
Any Public Trust, society, body corporate, organisation or…
Any Public Trust, society, body corporate, organisation or institution covered by section 10(23BBA) of the Income Tax Act, 1961 (as amended), or registered for charitable/religious purposes under section 12AA of that Act; a company incorporated for charitable/religious purposes under section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956; a Public Trust formed for charitable/religious purposes under any law in force; or a society registered for charitable/religious purposes under the Societies Registration Act, 1860.
The applicant entity must carry out charitable/religious work…
The applicant entity must carry out charitable/religious work by freely and impartially distributing food, prasad, langar (community kitchen) or bhandara without any discrimination, through public charitable/religious trusts or endowments such as maths, temples, gurdwaras, wakfs, churches, synagogues, agiaries, or other places of public worship.
The applicant institution or organisation must have been…
The applicant institution or organisation must have been functioning for at least three years prior to applying.
Financial assistance is available only to institutions that…
Financial assistance is available only to institutions that can show, through a self-certificate, that they have been distributing free food, langar and prasad to the public for at least the preceding three years as of the application date.
Institutions already receiving financial assistance from the Central…
Institutions already receiving financial assistance from the Central or State Government for distributing free food are not eligible under this scheme.
The applicant institution must be serving free food…
The applicant institution must be serving free food to a minimum of 5,000 people every calendar month.
Benefits Provided
Seva Bhoj Yojna provides the following benefits to eligible applicants:
Institutions that have already paid GST on any of the following raw food items used for their free-food service can claim reimbursement as financial assistance:
Ghee
Ghee
Edible oil
Edible oil
Sugar / Burra / Jaggery
Sugar / Burra / Jaggery
Rice
Rice
Atta / Maida / Rava /Flour
Atta / Maida / Rava /Flour
Pulses
Pulses
Documents Required
Applicants should keep the following documents ready before starting the application:
A copy of a valid Registration Certificate
A copy of a valid Registration Certificate.
A copy of the Memorandum of Association /…
A copy of the Memorandum of Association / Articles of Association / Charter of Activities of the organisation.
Audited Accounts copies covering the preceding three years
Audited Accounts copies covering the preceding three years.
Annual Reports, if available, for the preceding three…
Annual Reports, if available, for the preceding three years.
A list of the Institution's Office Bearers /…
A list of the Institution's Office Bearers / Governing Body members.
The name, contact details and e-mail ID of…
The name, contact details and e-mail ID of the authorised signatory for all documents.
A self-certificate confirming that the institution has been…
A self-certificate confirming that the institution has been distributing free food for at least the past three years as of the application date and is serving at least 5,000 people a month.
A District Magistrate's certificate confirming the institution's involvement…
A District Magistrate's certificate confirming the institution's involvement in charitable/religious activities and that it has distributed free food to the public/devotees at least daily or monthly for the last three years.
The institution's/organisation's PAN/TAN number
The institution's/organisation's PAN/TAN number.
A list of the locations where the institution…
A list of the locations where the institution distributes free food.
A self-declaration of the number of people served…
A self-declaration of the number of people served free food by the institution in the previous year.
A Bank Authorisation Letter in the prescribed format
A Bank Authorisation Letter in the prescribed format.
Supplier invoices for the purchase of the specified…
Supplier invoices for the purchase of the specified food items.
2018-08-01
How to Apply
Online Application
Applicants can apply for Seva Bhoj Yojna through the online application process outlined below.
Application Portal: Open Application Portal ↗
Applications can only be filed between the 1st…
Applications can only be filed between the 1st and 15th of each month.
Institutions must first obtain a Unique ID by…
Institutions must first obtain a Unique ID by registering with NITI Aayog's Darpan Portal, if they have not already done so.
The institution then enrols on the CSMS Portal,…
The institution then enrols on the CSMS Portal, accessible through the Ministry of Culture’s Website, by filling the prescribed format and uploading the required documents.
Once enrolled with the Ministry of Culture, eligible…
Once enrolled with the Ministry of Culture, eligible institutions alone are issued a unique enrolment number, which they use to file reimbursement claims for the taxes paid.
The Charitable/Religious Institution then submits the prescribed application…
The Charitable/Religious Institution then submits the prescribed application form on the CSMS Portal along with the documents listed below. Procedure for Claiming Reimbursement of CGST:
A single nodal Central Tax officer handles all…
A single nodal Central Tax officer handles all scheme-related matters for each State/Union Territory.
Registration with the Central Tax Officer
Registration with the Central Tax Officer: Having enrolled with the Ministry of Culture, the applicant submits a specified application form along with a copy of the Ministry's registration certificate to the nodal Central Tax officer of the State/UT. On receiving these, the officer issues a Unique Identity Number (UIN) and informs the applicant.
Timelines for refunds
Timelines for refunds: Reimbursement applications must be filed quarterly, in the specified form, within six months of the close of the quarter in which the purchases were made. Note: Applications lacking the required supporting documents, or submitted without the recommendation of the prescribed authority, will be rejected outright.
Objectives
**
Under the Scheme of ‘Seva Bhoj Yojna’ Central Goods and Services Tax (CGST) and Central Government’s share of Integrated Goods and Services Tax (IGST) paid on purchase of specific raw food items by Charitable/Religious Institutions like Gurudwaras, Temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Math, Monasteries, etc. for distributing free food to public shall be reimbursed as Financial Assistance by the Government of India.
**Scope:**
This is a Central Sector Scheme for providing reimbursement of CGST and the Central Government’s share of IGST paid by charitable/religious institutions on the purchase of specific raw food items for serving free food to the public/devotees. The scheme shall be applicable only to such institutions which are eligible under the Scheme.
**Type of Activities Supported Under the Scheme:**
Free ‘Prasad’ or free food or free ‘Langar’/‘Bhandara’ (community kitchen) offered by charitable/religious institutions like Gurudwara, Temples, Dharmik Ashram, Mosques, Dargah, Church, Math, Monasteries, etc. Financial assistance will be provided on First-cum-First Serve basis of registration linked to funds available for the purpose in a financial year.
**Outcome of the Scheme:**
A Performance-cum-Achievement Report on the activity undertaken will be submitted in triplicate by the beneficiary institutions, at the beginning of the next financial year, to the Ministry as per the following format:
Exclusions / Who Is Not Eligible
1. The Institution/Organization blacklisted under the provisions of the Foreign Contribution Regulation Act (FCRA) or the provisions of any Act/Rules of the Central/State Government shall not be eligible for financial assistance under the Scheme.
Official Application & Website
Verify the latest eligibility, dates and instructions before applying.