Section 58: Utilisation of Fund

Q: What does Section 58 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 58 CGST pertains to "Utilisation of Fund". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 58 of The Central Goods and Services Tax Act, 2017 (CGST) governs utilisation of Fund. As verified on 19 May 2026.

Q: Is Section 58 CGST still in force?

Yes, Section 58 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 58 CGST?

धारा 58 CGST is the Devanagari Hindi reference for Section 58 of the The Central Goods and Services Tax Act, 2017. Section 58 of The Central Goods and Services Tax Act, 2017 (CGST) governs utilisation of Fund. As verified on 19 May 2026.

Q: What is Dhara 58 CGST?

Dhara 58 CGST is the Roman Hindi reference for Section 58 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 58 of The Central Goods and Services Tax Act, 2017 (CGST) governs utilisation of Fund. As verified on 19 May 2026.

Q: How to cite Section 58 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 58, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 58 (India).

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(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.