CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31A - Facility of digital payment to recipient

31A. Facility of digital payment to recipient.[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.”

 

[1] This section was inserted by Section 96 of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 and made effective from 01-01-2020 by Notification No. 01/2020-Central Tax dt. 01-01-2020.

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