Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 57, verbatim (show)
* Section 57. Consumer Welfare Fund.- 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. *Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The constitution of the Fund the opening words of section 57
Questions to answer on the file1 question
What is credited to the Fund 57(a), (b) and (c)
Questions to answer on the file5 questions
The prescribed manner of crediting the closing words of section 57
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| records the commencement of the section; it does not change its words | the notification enforcing the section | w.e.f. 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 54 | this provision requires sub-section (5) of Section 54 | 57(a) "the amount referred to in sub-section (5) of section 54" |
| Section 58 | Section 58 requires this provision | 58(1) "All sums credited to the Fund shall be utilised by the Government" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 26/2018-Central Tax | 13 June 2018 | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. |
| Notification No. 21/2018-Central Tax | 18 April 2018 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 57 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What falls within "such other monies received by it" in clause (c), and whose receipt the word "it" speaks of: the Fund or the Government that constitutes it?
See also
- Section 54 of the CGST Act, 2017: refund of tax
- Section 58 of the CGST Act, 2017: utilisation of Fund
References
- Central Board of Indirect Taxes and Customs. "Section 57. Consumer Welfare Fund". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 57 on the CBIC tax information portal