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<h1>Consumer Welfare Fund Established Under Chhattisgarh GST Act, 2017 to Receive Credits from Section 54(5) and Other Sources.</h1> The Chhattisgarh Goods and Services Tax Act, 2017 mandates the establishment of a Consumer Welfare Fund by the government. This fund will receive credits from amounts specified in sub-section (5) of section 54, income generated from investments of the fund's credited amounts, and any other monies received as prescribed.