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<h1>Funds Under Assam GST Act 2017 to Be Used for Consumer Welfare; Annual Accounts to Be Audited by CAG</h1> All sums credited to the Fund under the Assam Goods and Services Tax Act, 2017, are to be used by the government for consumer welfare in a prescribed manner. The government or its designated authority must maintain proper, separate accounts and relevant records for the Fund. Additionally, an annual statement of accounts must be prepared in a prescribed form, in consultation with the Comptroller and Auditor General of India.