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        GST - States

        Section 57 - Consumer Welfare Fund.

        Kerala Goods and Services Tax Ordinance, 2017
        Chapter XI
        REFUNDS

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        Consumer Welfare Fund created to receive specified GST refund amounts and investment income under statutory scheme. The Government shall constitute a Consumer Welfare Fund, which shall be credited with the amount referred to in subsection (5) of section 54, any income from investment of amounts credited to the Fund, and such other monies received 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 created to receive specified GST refund amounts and investment income under statutory scheme.

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


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