Section 57 of GST Act: Consumer Welfare Fund

Amended and updated notes on section 57 of CGST Act, 2017. Detail discussion on provisions and rules related to Consumer Welfare Fund.

Amended and updated notes on section 57 of CGST Act, 2017. Detail discussion on provisions and rules related to Consumer Welfare Fund.

Chapter XI (Sections 5458) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to refunds. Section 57 of CGST 2017 provides for Consumer Welfare Fund.

Recently, we have discussed in detail section 56 (Interest on delayed refunds) of CGST Act 2017. Today, we learn the provisions of section 57 of Central GST Act 2017.

Section 57 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 57 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XI
Chapter NameRefunds
Section No.57
Section NameConsumer Welfare Fund
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 57:

  • Rule 97: Consumer Welfare Fund

Section 57 of Central GST – Consumer Welfare Fund1

Section 57 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

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.
  1. Section 57 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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