Mera Samvidhaan All of Central Goods and Services Tax Act, 2017

Chapter VII · Tax Invoice, Credit and Debit Notes

31A1[Facility of digital payment to recipient.

Section 31A · Chapter VII · page 44 of the Act

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.]

1 Ins. by Act 23 of 2019, s. 96 (w.e.f. 1-1-2020).

Section 31A of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.