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        GST - States

        Section 57 - Consumer Welfare Fund.

        Mizoram Goods and Services Tax Act, 2017
        Chapter XI
        REFUNDS

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        Consumer Welfare Fund created to receive specified GST refund amounts, investment income, and other prescribed receipts for consumer welfare. Establishes a Consumer Welfare Fund to be credited with the GST refund amount specified in the statute, any income from investment of amounts credited to the Fund, and other monies received in the manner prescribed, centralizing designated GST-related receipts and their investment returns for consumer welfare purposes.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Consumer Welfare Fund created to receive specified GST refund amounts, investment income, and other prescribed receipts for consumer welfare.

                                Establishes a Consumer Welfare Fund to be credited with the GST refund amount specified in the statute, any income from investment of amounts credited to the Fund, and other monies received in the manner prescribed, centralizing designated GST-related receipts and their investment returns for consumer welfare purposes.


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