Oct 20, 2017
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GST refund rules in relation to Consumer Welfare Fund under Refund rules,2017

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GST Refund rules:

GST Refund rules article talks about consumer welfare fund.

However, GST Refund rules article further talks about refund with reference to RULE-8. Consumer welfare fund.

Furthermore, GST Refund rules article mainly talks about the rules that are revised by the GST council.

Under GST , the council has clearly stated the types and forms so required to file the return.  Thus only registered person has right to claim. And filed for return under GST India.

Rule 8.Consumer Welfare Fund

(1) All credits to the Consumer Welfare Fund shall make under sub-rule (4) of rule 4.

(2) Any amount, having credit to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall pay from the Fund.

(3) Thus, any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall make by debiting the Consumer Welfare Fund account and crediting the account to which theamount transfer for utilisation.

(4) However, the [Central/State] Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.

(5) The Committee shall meet as and when necessary, but not less than once in three months.

(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under:

  1. The Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes,
  2. Any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to engage for a period of five years in viable and useful research activity which has made.
  3. Or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund:

Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication.

(7) All applications for grant from the Consumer Welfare Fund shall made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has inquire into in material details and recommended for consideration accordingly, by the Member Secretary.

(8) Thus the Committee shall have powers –

(a) To require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;

(b) To require any applicant to allow entry and inspection of any premises, from which activities claimed to for the welfare of consumers are stated to carry on, to a duly authorised officer of the Central Government or, as the case may arise, State Government;

(c) Get the accounts of the applicants audited, for ensuring proper utilisation of the grant;

(d) To require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to subject to prosecution under the Act;

(e) to recover any sum due from any applicant in accordance with the provisions of the Act;

(f) Require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;

(g) To reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;

(h) Also to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be mis-utilised;

(i) To identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly.

(j) By relaxing the conditions required for the period of engagement in consumer welfare activities of an applicant;

(k) to make guidelines for the management, administration and audit of the Consumer Welfare Fund.

(9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the GST Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund.

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Renuka is a Final Year LL.B. student at Siddharth College of Law. She has done her Bachelors in Banking & Insurance and has also completed her Masters in Business Management . She likes to participate in legal workshops and Moot Courts. Besides her interest in law, she has a keen aptitude for legal research and is good at putting her analysis into words.

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