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Section 57 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
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.
Related Sections
- Section 83: Provisional attachment to protect revenue in certain cases
- Section 25: Procedure for registration
- Section 87: Liability in case of amalgamation or merger of companies
- Section 130: Confiscation of goods or conveyances and levy of penalty
- Section 77: Tax wrongfully collected and paid to Central Government or State Government
Related Acts
* Only for reference.