These guidelines govern the utilisation of 50% of the Consumer Welfare Fund made available to CBIC under Rule 97(7A) for GST publicity and consumer awareness, subject to minimum allocation to the Department of Consumer Affairs. They lay down the objectives of promoting GST consumer awareness, eligibility of applicants, and types of projects and expenditures qualifying for financial assistance. The guidelines prescribe the extent of assistance, requirement of detailed project proposals, and execution through formal agreements. A structured mechanism for appraisal, approval, and rejection of proposals is provided through Appraisal and Selection Committees. Provisions relating to fund disbursement, utilisation certificates, surrender of unspent funds, and multi-year projects are specified. Monitoring, evaluation, and audit of projects are mandated to ensure accountability and effective use of funds.