Section 57 of CGST Act

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;

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

Thanks & Regards

CA Rahul Gupta