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