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
\nRule 97(7A) of the CGST Rules, 2017 (Management & Administration)
\nCentral Board of Indirect Taxes & Customs (CBIC),
\nDepartment of Revenue,
\nMinistry of Finance,
\nGovernment of India
\nSECTION-I
\nIntroduction
\nConsumer 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2017 for publicity and consumer awareness on Goods & Service Tax (GST). Accordingly, the financial assistance from the Fund would be made available for: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er running of the programme\/project; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ppraisal Committee, before placing them for short listing and approval by the Selection Committee. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Chairman, Central Board of Indirect Taxes and Customs (CBIC) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Guidelines for CWF provided to Board under rule 97(7A) of CGST Rules, 2017 GSTDated:- 30-12-2021Consumer 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) … Continue reading “Guidelines for CWF provided to Board under rule 97(7A) of CGST Rules, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69182","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69182","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69182"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69182\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n 1. To promote and protect the welfare of GST consumers and their empowerment.
\n 2. To incentivize consumers for exercising their rights and responsibilities under GST.
\n 3. Innovative projects for spreading consumer literacy and awareness and programmes for consumer education on GST.
\n 4. Schemes and programmes for spreading awareness about the provisions of GST law and procedures, amongst the public at large.
\n 5. Creation of digital platforms to facilitate consumers to know their rights.
\n 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.
\nSECTION-IV
\nEligibility
\nAny formation of CBIC or of any other <\/p>\n
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\nSECTION-VI
\nExtent of Assistance
\n1. 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.
\n2. 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.
\n3. 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<\/p>\n
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\n3. Decision of the Selection Committee shall be final.
\n (B) Project Appraisal
\nThe proposal\/execution of the project, will be appraised\/monitored by a Project Appraisal Committee. The Committee shall consist of:
\n(a)
\nThe Principal Additional Director General\/ Additional Director General, Directorate General of Goods and Services Tax, New Delhi;
\nConvenor
\n(b)
\nThe Principal Additional Director General\/ Additional Director General, Directorate General of Taxpayer Services, New Delhi;
\nMember
\n(c)
\nThe Principal Commissioner\/ Commissioner, GST Policy Wing;
\nMember
\n(d)
\nThe Principal Additional Director General\/ Additional Director General, Directorate General of Human Resource Development (EMC);
\nMember
\n(e)
\nAn officer to be nominated by the Office of the Principal Chief Controller of Accounts, CBIC.
\nMember
\n2. The Appraisal Committee will appraise the project for its t<\/p>\n
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\nChairman
\n(b)
\nMember (GST), CBIC
\nMember
\n(c)
\nMember (Taxpayer Services), CBIC
\nMember
\n(d)
\nAS & FA, Ministry of Finance
\nMember
\n(e)
\nPr. Chief Controller of Accounts, CBIC
\nMember
\n(f)
\nPr. Director General\/DG of Directorate General of GST, CBIC
\nMember
\n(g)
\nPr. Director General\/DG of Directorate General of Taxpayer Services, CBIC
\nMember
\n(h)
\nThe Principal Commissioner\/ Commissioner, GST Policy Wing
\nMember
\n(i)
\nPr. ADG \/ADG (HQ), DGGST, New Delhi
\nMember Secretary
\n(D) Rejection of proposals
\nA 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.
\nSECTION-VIII
\nTerms & Conditions
\nRelevant provisions of General Terms & Conditions for grant of fund under CWF Guidelines, 2021 issued by Department of Consumer Affairs, Mini<\/p>\n
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