Consumer welfare Fund [section 57 read with rule 97 of CGST Rule]

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....and Services Tax Act, 2017 * read with section 20 of the Integrated Goods and Services Tax Act, 2017 , * section 21 of the Union Territory Goods and Services Tax Act, 2017 and * section 12 of the Goods and Services Tax (Compensation to States) Act, 2017 shall be credited to the Fund: * An amount equivalent to 50% of the amount of integrated tax determined under section 54(5) of the CGST Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund. * An amount equivalent to 50% of the amount of cess determined u/s 54(5) read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017, shall be deposited in the Fund. * Where any amount, having been credit....

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.... accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; * (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or the State Government, as the case may be; * (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; * (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to p....