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        GST - States

        Section 57 - Consumer Welfare Fund.

        Uttar Pradesh Goods and Services Tax Act, 2017
        Chapter XI
        REFUNDS

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        Consumer Welfare Fund created to receive specified GST refund amounts and investment income for consumer welfare purposes. The statute requires the Government to constitute a Consumer Welfare Fund to receive amounts specified by the GST refund provision, income from investment of monies credited to the Fund, and other monies received, all to be credited in the manner prescribed.
                        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 and investment income for consumer welfare purposes.

                              The statute requires the Government to constitute a Consumer Welfare Fund to receive amounts specified by the GST refund provision, income from investment of monies credited to the Fund, and other monies received, all to be credited in the manner prescribed.


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