Section 31A : Facility of digital payment to recipient
[1][Section 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].
[Inserted vide CGST Finance Act 2019 w.e.f. 01st January 2020 CTN 01/2020 dt.01.01.2020]
Central Goods and Services Tax (Removal of Difficulties) Order,2019 03/2019 Central Tax Dated 8th March,2019 it is hereby clarified that provisions of clause (c) of subsection (3) of section 31 of the said Act shall apply to a person paying tax under Notification No. 2/2019- Central Tax (Rate) dated 07.03.2019 published in the Gazette of India, Extraordinary, vide number G.S.R. No.189 (E), dated the 7th of March 2019. |
Footnotes
[1] Inserted Sec 31A w.e.f. 01-01-2020 (vide Not. no. 01/2020-CT dt. 01-01-2020) by the Finance (No. 2) Act, 2019.