Central Goods and Service Tax Act, 2017
Consumer Welfare Fund (Sec. 57)
The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,—
- the amount referred to in sub-section (5) of section 54;
- any income from investment of the amount credited to the Fund; and
- such other monies received by it,
in such manner as may be prescribed.
This section provides that tax and other amounts which are otherwise refundable barring unjust enrichment shall be credited to a Consumer Welfare Fund.