Tuesday, 10 January 2017

Section-52. Utilization of the Fund under Model GST Law

                       Section-52.              Utilization of the Fund under Model GST Law


(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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