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        GST - States

        Section 57 - Consumer Welfare Fund.

        Karnataka Goods and Services Tax Act, 2017
        Chapter XI
        REFUNDS

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        Consumer Welfare Fund establishes a fund credited with specified refund receipts and investment income under prescribed manner. The Government is required to constitute a Consumer Welfare Fund to be credited with amounts identified under the refund provision, income from investment of amounts credited to the Fund, and any other monies received, all 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 establishes a fund credited with specified refund receipts and investment income under prescribed manner.

                                The Government is required to constitute a Consumer Welfare Fund to be credited with amounts identified under the refund provision, income from investment of amounts credited to the Fund, and any other monies received, all in such manner as may be prescribed.


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