The Central Board of Indirect Taxes & Customs (“CBIC”), issued Guidelines dated December 30, 2021 for management and administration of Consumer Welfare Fund (“CWF”) provided to the Board under rule 97(7A) of the Central Goods & Services Tax Rules, 2017 (“the CGST Rules”).
The Complete Guidelines can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/Guidelines%20for%20CWF%20provided%20to%20Board%20under%20rule%2097(7A)%20of%20CGST%20Rules,%202017.pdf