Central Goods and Services Tax Act, 2017
Chapter XI - Refunds
Section 57 - Consumer Welfare Fund
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.
Rules
Notifications
- Notification No. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
- Notification No. 21/2018 - 18-04-2018 - Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
- Notification No. 26/2018 - 13-06-2018 - Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017