The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,-

Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in 1[such form and] manner as may be prescribed.

Important Keyword: rule 129, section 57, section 171. GST Rule 133. Order of the Authority. - GST Rule 133. Order of the Authority. - (1) The Authority shall, within a period of 1[six]months from the date of the receipt of the report from the 2[Director...

Important Keyword: section 57. GST Rule 127. [Functions] of the Authority. - GST Rule 127. [Functions] of the Authority. - 4[The authority shall discharge the following functions, namely:-] (i) to determine whether any reduction in the rate of tax on any supply of...