In a recent expose by the Comptroller and Auditor General (CAG) it was found that the Union government has violated the GST Compensation Cess Act, 2107 by wrongfully retaining Rs 47,272 crore in the Consolidated Fund of India (CFI) during the years 2017-18 and 2018-19.
...Centre violated law, used GST compensation cess elsewhere: CAG
Union govt collected Rs 95,081 crore as GST compensation cess in 2018-19, but transferred only Rs 54,275 crore to GST compensation fund, says CAG audit report