Section 58 of Sikkim GST Act 2017
[ Section 58 of Sikkim 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.
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.