THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
REFUNDS
Section 57: Consumer Welfare Fund. (Relevant Rule 97)
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.