Section 57 of The Central Goods and Services Tax Act, 2017 View Chapter 11

Consumer Welfare Fund


   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.