Consumer Welfare Fund :
Normally, refund is to be credited to Consumer Welfare Fund, except in few specified cases.
There shall be established by the Central or a State Government a fund, to be called the Consumer Welfare Fund.There shall be credited to the Fund- (a) the amount referred to in section 54(5) (b) any income from investment of the amount credited to the Fund and (c) any such other monies received by it- section 57 of CGST Act.