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        GST - States

        Section 57 - Consumer Welfare Fund.

        Orissa Goods and Services Tax Act, 2017
        Chapter XI
        REFUNDS

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        Consumer Welfare Fund established to receive specified GST refund amounts, investment income and other prescribed receipts. The Government shall constitute a Consumer Welfare Fund and credit thereto the amount referred to in sub section (5) of section 54, any income from investment of amounts credited to the Fund, and such other monies received by it, in such manner as may be 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 established to receive specified GST refund amounts, investment income and other prescribed receipts.

                                The Government shall constitute a Consumer Welfare Fund and credit thereto the amount referred to in sub section (5) of section 54, any income from investment of amounts credited to the Fund, and such other monies received by it, in such manner as may be prescribed.


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