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<h1>Funds from Puducherry GST Act, 2017 to be used for consumer welfare; annual accounts required with CAG consultation.</h1> All sums credited to the Fund under the Puducherry Goods and Services Tax Act, 2017, must be used by the government for consumer welfare as prescribed. The government or its designated authority is responsible for maintaining proper and separate accounts and related records for the Fund. Additionally, they must prepare an annual statement of accounts in a prescribed form, in consultation with the Comptroller and Auditor General of India.