Section 57 Central Goods and Services Tax Act, 2017

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.