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<h1>Government to Use GST Fund for Consumer Welfare; Accurate Records Required Under West Bengal GST Act, 2017</h1> All sums credited to the Fund under the West Bengal Goods and Services Tax Act, 2017, are to be used by the government for consumer welfare as prescribed. The government or an authorized entity must maintain accurate and separate accounts and relevant records for the Fund. Additionally, an annual statement of accounts must be prepared in a prescribed format, in consultation with the Comptroller and Auditor-General of India.