Section 58 Odisha GST Act 2017 : Utilisation of Fund

By | July 11, 2017
(Last Updated On: July 11, 2017)

Section 58 Odisha GST Act 2017

[ Section 58 Odisha GST Act 2017  explains Utilisation of Fund  and is covered in Chapter XI : Refunds  ]

Utilisation of Fund

58. (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed.

(2) The Government or the authority specified by it shall maintain proper and separate account and other relevant records in relation to the Fund and prepare an annual statement of accounts in such form as may be prescribed in consultation with the Comptroller and Auditor General of India.


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