Consumer Welfare Fund
Section 57, CGST Act
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In one line
Section 57 creates the Consumer Welfare Fund, to which refunds barred by unjust enrichment (where the tax burden was passed on to customers) are credited, along with any investment income.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Unjust enrichment is presumed: the claimant must show the incidence of tax was not passed on. A certificate is needed above Rs 2 lakh; a self-declaration suffices below it.
Refunds of tax on zero-rated supplies, unutilised credit and tax paid on a supply not provided are outside the unjust-enrichment test.
The exact words of the law
367 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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 .
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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