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 ]
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.