Section 57 of CGST Act,2017 Consumer Welfare Fund

Section 57 of CGST Act,2017 ConsumerWelfare Fund

Section 57 of CGST Act,2017 from bare act : The Government shall constitute a Fund, to be called the Consumer Welfare Fundand 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.

---

CHAPTER XI

REFUNDS

Chapter XI of the CGST Act,2017 covers five sections relating to REFUNDSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 54 :Refund of tax Section 55 :Refund incertain cases Section 56 :Interest ondelayedrefunds Section 57 :ConsumerWelfare Fund Section 58 :Utilisation ofFund