Section 97(8) in Kerala Goods and Services Tax Rules, 2017
(8)The Committee shall have powers-(a)to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;(b)to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government;(c)to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;(d)to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Ordinance;(e)to recover any sum due from any applicant in accordance with the provisions of the Ordinance(f)to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;(g)to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;(h)to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised;(i)to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly;(j)to relax the conditions required for the period of engagement in consumer welfare activities of an applicant;(k)to make guidelines for the management, administration and audit of the Consumer Welfare Fund.
