Section 31A
Facility of digital payment to recipient.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
1[31A. Facility of digital payment to recipient.-- The Government may, on the recommendations of
the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic
payment to the recipient of supply of goods or services or both made by him and give option to such
recipient to make payment accordingly, in such manner and subject to such conditions and restrictions, as
may be prescribed.]
Notes
1. Ins. by Act 23 of 2019, s. 96 (w.e.f. 1-1-2020).