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<h1>Funds from Punjab GST Act, 2017 to be Used for Consumer Welfare; Annual Accounts Required with CAG Consultation.</h1> All sums credited to the Fund under the Punjab Goods and Services Tax Act, 2017, are to be used by the government for consumer welfare as prescribed. The government or its 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.