The Central Goods and Services Tax Act, 2017 · XI — REFUNDS

Section 57. Consumer Welfare Fund

In force · As amended up to 2026-08

57. 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.

Source: India Code