Section 57 of CGST Act 2017: Consumer Welfare Fund

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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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