Section 57 – Consumer Welfare Fund
Section 57 of CGST Act, 2017 – Consumer Welfare Fund Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Purpose and Background of Section 57 Section 57 provides for the establishment of the Consumer Welfare Fund (CWF) under the CGST Act. This Fund is a continuation of the concept of consumer protection that existed under earlier indirect tax laws, now integrated into GST. 2. Statutory Provision – Section 57 Section 57: The Government shall constitute a Fund, to be called the Consumer Welfare Fund , and there shall be credited thereto, in such manner as may be prescribed, such amounts as may be specified by the Government. 3. Nature of Consumer Welfare Fund The Consumer Welfare Fund is: A statutory fund Not part of general Government revenue Meant exclusively for consumer welfare activities Amounts credited to the Fund are earmarked and cannot be used for other purposes. 4. Sources of Amount Credite...