Guidelines for CWF provided to Board under rule 97(7A) of CGST Rules, 2017
GST
Dated:- 30-12-2021
Consumer Welfare Fund made available to Board under
Rule 97(7A) of the CGST Rules, 2017 (Management & Administration)
Central Board of Indirect Taxes & Customs (CBIC),
Department of Revenue,
Ministry of Finance,
Government of India
SECTION-I
Introduction
Consumer Welfare Fund (CWF) has been constituted under Section 57 of the Central Goods & Service Tax (CGST) Act, 2017. The provision for utilization of CWF has been made in Section 58 of the CGST Act, 2017 which provides that the fund shall be utilized by the Government for the welfare of the consumers in such manner as may be prescribed. Accordingly, the provisions governing the manner of utilization of the Fund has been prescribed in Rule 97 of the CGST Rules, 2017. Sub-rule (7A) of rule 97 provides that the Committee, constituted under sub-rule (4), shall make available to the Central Board of Indirect Taxes & Cus
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2017 for publicity and consumer awareness on Goods & Service Tax (GST). Accordingly, the financial assistance from the Fund would be made available for:
1. To promote and protect the welfare of GST consumers and their empowerment.
2. To incentivize consumers for exercising their rights and responsibilities under GST.
3. Innovative projects for spreading consumer literacy and awareness and programmes for consumer education on GST.
4. Schemes and programmes for spreading awareness about the provisions of GST law and procedures, amongst the public at large.
5. Creation of digital platforms to facilitate consumers to know their rights.
6. Projects not covered by the above, but which in the opinion of Selection Committee, address pressing tax issues which maximize consumer welfare, or are in benefit of the taxpayer and public at large in relation to GST. In such cases, the Committee will record reasons in writing.
SECTION-IV
Eligibility
Any formation of CBIC or of any other
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er running of the programme/project;
SECTION-VI
Extent of Assistance
1. The quantum of assistance/grant for a project shall be decided by the Selection Committee on case-to-case basis for reasons, to be recorded in writing, for such a quantum.
2. The proposal/project will invariably contain detailed break-up of total fund requirement, monthly/quarterly requirement of funds, activities to be conducted against the funds, outreach of the activities, outsourcing of services, infrastructure, manpower, contribution of the applicant, creation of digital and other form of information/data/documents etc.
3. Each project will have an agreement between the Board(to be entered into by DGGST) and grantee spelling out purpose of the project/programme/scheme, funds requirement, detailed information on the heads of requirement of funds, scope of the project, methodology of utilisation of funds, detailed methodology of execution of the project/program, monitoring mechanism, force majeure clause, l
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ppraisal Committee, before placing them for short listing and approval by the Selection Committee.
3. Decision of the Selection Committee shall be final.
(B) Project Appraisal
The proposal/execution of the project, will be appraised/monitored by a Project Appraisal Committee. The Committee shall consist of:
(a)
The Principal Additional Director General/ Additional Director General, Directorate General of Goods and Services Tax, New Delhi;
Convenor
(b)
The Principal Additional Director General/ Additional Director General, Directorate General of Taxpayer Services, New Delhi;
Member
(c)
The Principal Commissioner/ Commissioner, GST Policy Wing;
Member
(d)
The Principal Additional Director General/ Additional Director General, Directorate General of Human Resource Development (EMC);
Member
(e)
An officer to be nominated by the Office of the Principal Chief Controller of Accounts, CBIC.
Member
2. The Appraisal Committee will appraise the project for its t
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Chairman, Central Board of Indirect Taxes and Customs (CBIC)
Chairman
(b)
Member (GST), CBIC
Member
(c)
Member (Taxpayer Services), CBIC
Member
(d)
AS & FA, Ministry of Finance
Member
(e)
Pr. Chief Controller of Accounts, CBIC
Member
(f)
Pr. Director General/DG of Directorate General of GST, CBIC
Member
(g)
Pr. Director General/DG of Directorate General of Taxpayer Services, CBIC
Member
(h)
The Principal Commissioner/ Commissioner, GST Policy Wing
Member
(i)
Pr. ADG /ADG (HQ), DGGST, New Delhi
Member Secretary
(D) Rejection of proposals
A proposal may be rejected, ab initio, if found incomplete/infeasible, or at the appraisal or final stage for any other reason which the Selection Committee deems fit. The reasons for such rejection may be recorded in writing.
SECTION-VIII
Terms & Conditions
Relevant provisions of General Terms & Conditions for grant of fund under CWF Guidelines, 2021 issued by Department of Consumer Affairs, Mini
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