Important Keyword: Section 54, Section 57.
Table of Contents
GST Section 57. Consumer Welfare Fund.-
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.
*Enforced w.e.f. 1st July, 2017.
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