The Central Goods and Services Act, 2017 (CGST Act)
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.