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Section 52 : Utilization of the Fund – Refunds

Published by Team@HostBooks at June 10, 2017
Categories
  • GST ACT
Tags
Refunds

Utilization of the Fund – Refunds

(1) Any money credited to the Fund shall be utilised by the Central/State Government for the welfare of the consumers in accordance with such rules as that Government may make in this behalf.

(2) The Central/State Government shall maintain or, if it thinks fit, specify the authority which shall maintain, proper and separate account and other relevant records in relation to the Fund in such form as may be prescribed in consultation with the Comptroller and Auditor-General of India.

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Team@HostBooks
Team@HostBooks
Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.

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