Section 57 of CGST Act,2017 Consumer Welfare Fund

Ankita Khetan | Nov 3, 2017 |

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

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