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<h1>Government Must Use Maharashtra GST Fund for Consumer Welfare; Maintain Records and Prepare Annual Accounts as Prescribed</h1> All sums credited to the Fund under the Maharashtra Goods and Services Tax Act, 2017, must be used by the government for consumer welfare in a prescribed manner. The government or a designated authority is responsible for maintaining proper and separate accounts and records related to 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.