According to Section 57 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,—
- the amount referred to in sub-section (5) of section 54;
- any income from investment of the amount credited to the Fund; and
- such other monies received by it, in such manner as may be prescribed.