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 57.[1]Consumer Welfare Fund.

      The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,—

  1.  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[2].

 

[1] Enforced with effect from 1.7.2017.

[2] Refer rule 97 of the CGST Rules, 2017.