Chapter XI - Refunds
Section 57
Section 57: Consumer Welfare Fund
Section 57 establishes the Consumer Welfare Fund and identifies amounts credited to it.
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This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,— (a) the amount referred to in sub-section (5) of section 54; (b) any income from investment of the amount credited to the Fund; and (c) such other monies received by it, in such manner as may be prescribed.
Introduction
The Fund is the destination for certain refund amounts where the law does not direct payment to the claimant.
Key takeaways
Fund creation
The Government constitutes the Consumer Welfare Fund.
Refund amounts
Amounts referred to in section 54(5) are credited to the Fund unless the direct-payment categories of section 54(8) apply.
Other receipts
Investment income and other monies received by the Fund are credited in the prescribed manner.
Fund creation
The Government constitutes the Consumer Welfare Fund.
Refund amounts
Amounts referred to in section 54(5) are credited to the Fund unless the direct-payment categories of section 54(8) apply.
Other receipts
Investment income and other monies received by the Fund are credited in the prescribed manner.
Practical checklist
Do
- For a refund order, test section 54(8) direct payment.
- Document whether the amount is credited to the claimant or Fund.
- Do not assume every approved refund is directly paid to the applicant.
Avoid
- Assume a prescribed or notified detail without checking the applicable current instrument.
Frequently asked questions
Does every GST refund enter the Fund?
No. Section 54(8) identifies categories payable to the applicant.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026