Section 57 of CGST Act

Consumer Welfare Fund

[Enforced w.e.f. 1-7-2017]

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;

c. such other monies received by it, in such manner as may be prescribed.