CMA Final · Indirect Tax Laws and Practice · Dispute Resolution Mechanism under GST
Under Rule 97 of the CGST Rules, 2017 as given, which of the following is NOT an 'applicant' who may seek a grant from the Consumer Welfare Fund?
A GST-registered trader with no consumer welfare activity is not an applicant. Rule 97 limits applicants to governments, regulators, consumer welfare agencies with three years' engagement, consumer co-operatives, specified educational institutions and complainants claiming legal costs. Business age or GST registration alone does not qualify anyone.
- AA State Government
- BAn agency engaged in consumer welfare activities for a minimum period of three years and registered under the Companies Act, 2013
- CA complainant who applies for reimbursement of legal expenses incurred in a case instituted by him in a consumer dispute redressal agency
- DA GST-registered trader that has been in business for five years but is not engaged in any consumer welfare activityCorrect
Explanation
The Explanation to Rule 97 defines 'applicant' to include the Central or State Government, regulatory bodies, agencies engaged in consumer welfare for at least three years, consumer co-operatives, certain educational institutions and complainants seeking legal expense reimbursement. A trader with no consumer welfare activity fits none of these categories, so it is not an applicant.
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