CGST Section 31A: Facility of Digital Payment to Recipient

Provisions under Section 31A of the CGST Act 2017 relating to “Facility of Digital Payment to Recipient”:

Section 31A: Facility of Digital Payment to Recipient (CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES) [*1]

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 (History of Amendments in Bare Text):

1. CGST Section 31A inserted vide Section 96 the Finance Act, 2019, followed with Notification 1/2020 on commencement date of 01/01/2020.