Section 31A of CGST Act 2017: Facility of Digital Payment to Recipient

Provisions under Section 31A of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Facility of Digital Payment to Recipient”:

Section 31A of CGST Act 2017: Facility of Digital Payment to Recipient (CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES)

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.

Amendments History:

1. Section 31A of CGST Act 2017 inserted vide Section 96 the Finance Act, 2019 (GOI Notification dated 01/08/2019), pending notification on commencement date.

—–

Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules, GST Forms
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017
GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

Leave a Reply