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of <h1>Funds Under CGST Act 2017 Allocated for Consumer Welfare; Annual Accounts to be Audited by CAG.</h1> All sums credited to the Fund under the Chhattisgarh 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 is responsible for maintaining proper and separate accounts and relevant records related to the Fund. An annual statement of accounts must be prepared in a prescribed format, in consultation with the Comptroller and Auditor General of India.
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