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CMA Final · Indirect Tax Laws and Practice · Dispute Resolution Mechanism under GST

Under Rule 97 of the CGST Rules, 2017 (Consumer Welfare Fund), which body makes recommendations for proper utilisation of the money credited to the Fund for the welfare of consumers?

A Standing Committee, constituted by the Government through an order, recommends how the money credited to the Consumer Welfare Fund should be used for consumer welfare. The CAG audits the Fund's accounts, and the proper officer only orders payments to claimants.

  1. AA Standing Committee constituted by the Government by an orderCorrect
  2. BThe GST Appellate Tribunal acting through its President
  3. CThe Comptroller and Auditor General of India
  4. DThe jurisdictional proper officer of central tax

Explanation

Rule 97(4) requires the Government, by an order, to constitute a Standing Committee with a Chairman, Vice-Chairman, Member Secretary and other members. That Committee recommends how the money in the Fund is to be used for consumer welfare. The CAG only audits the Fund's accounts, so the third option is wrong.

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