Consumer Welfare Fund established with rules for credit, committee governance and grant disbursement procedures. The amendment prescribes a formula for refund of input tax credit on inverted duty supplies, defines Net ITC and retains Adjusted Total Turnover; establishes a Consumer Welfare Fund with specified credits, audit by the Comptroller and Auditor General, and a Standing Committee empowered to regulate registration, inspect applicants, audit accounts, require repayment or recovery, recommend grants and investments and set guidelines; and revises FORM GST ITC-03 (capital goods depreciation), FORM GSTR-10 (final return content and filing instructions) and FORM GST DRC-07 (order summary).