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.

Previous

Next