Section 57
Consumer Welfare Fund.
GST
REFUNDS
Section 57 of Central Goods And Services Tax Act, 2017
Consumer Welfare Fund.
57. 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.
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Statute, statu
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