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of <h1>Consumer Welfare Fund Supports GST Awareness and Legal Aid, Managed by Standing Committee Under Section 57 of CGST Act.</h1> The Consumer Welfare Fund, established under section 57 of the CGST Act, receives funds from various tax sources, investments, and other prescribed monies. It is managed by a Standing Committee, which oversees its utilization for consumer welfare. The Committee has powers to evaluate applications, audit accounts, and ensure proper use of grants. It also recommends financial assistance, investment strategies, and guidelines for fund management. The fund supports consumer awareness on GST and reimburses legal expenses in consumer disputes. Refunds below 1,000 are not processed, and this threshold applies separately to each tax head.
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