Section 57 of Sikkim GST Act 2017
[ Section 57 of Sikkim GST Act 2017 explains Consumer Welfare Fund and is covered in CHAPTER XI REFUNDS ]
[ Enforced with effect from 1-7-2017. ]
Consumer Welfare Fund
57. 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.