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<h1>Meghalaya Establishes GST Consumer Welfare Fund u/s 57 and Rule 97 of GST Act 2017.</h1> The Governor of Meghalaya has established the Meghalaya Goods and Services Tax Consumer Welfare Fund under the authority of Section 57 of the Meghalaya Goods and Services Tax Act, 2017, and Rule 97 of the same Act. This fund is designated under the Head of Account '8229 - Development and Welfare Funds - 00 - 123 Consumer Welfare Fund - (01) Consumer Welfare Fund.' The notification was issued by the Additional Chief Secretary of the Excise, Registration, Taxation & Stamps Department on June 11, 2019.