Section 57 : “Consumer Welfare Fund” (CGST Act, 2017)
Provisions under Section 57 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Consumer Welfare Fund”, are as under:
The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,—
(a) the amount referred to in sub-section (5) of section 54;
(b) any income from investment of the amount credited to the Fund; and
(c) such other monies received by it,
in such manner as may be prescribed.