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CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES
Section 31 - Tax invoice...
Section 31A - Facility of digital ...
Section 32 - Prohibition of unauth... Section 33 - Amount of tax to be i... Section 34 - Credit and debit note...Section 31A - Facility of digital payment to recipient
https://gstgyaan.com/section-31a-of-the-cgst-act-facility-of-digital-payment-to-recipient
31A. Facility of digital payment to recipient.[1]
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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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