Goods and Services Tax – GST Dated:- 30-12-2021 – News – 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 Cust
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) of the CGST Rules, 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
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y be considered necessary by the Selection Committee for proper 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 exec
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l Committee. 2. All applications received shall be scrutinized from all parameters by an Appraisal 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 Prin
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ll be placed, as soon as possible but not later than 1 month from the date of recommendation by the appraisal committee, before the Selection Committee for their consideration. Appraisal Committee shall also appraise the Selection Committee about the projects/proposals not found suitable by them. (C) Selection Committee There shall be a Selection Committee consisting of the following: (a) The 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. Direc
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d be applicable for grant from the amount of fund made available to the Board under rule 97(7A) of the CGST Rules, 2017. SECTION -IX Fund Disbursement i. For each project, the proposal shall indicate a Project implementing authority. ii. Fund from the amount of fund made available to the Board under Rule 97(7A) will be placed for further utilisation for the particular project at his disposal. iii. If at the end of the financial year any fund will remain unutilized, the same shall be surrendered before 31st March. iv. If the project is to be implemented for time period spread over more than one financial year, fund shall be released on financial year basis subject to Utilisation Certificate of last financial year received, if any. SECTION-X Monitoring Evaluation: 1. All projects with funding above 50 Lakh will be monitored periodically by the Board (through DGGST) and evaluated by an independent agency on the metrics and deliverables before being
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