Amended and updated notes on section 31A of CGST Act, 2017. Detail discussion on provisions and rules related to facility of digital payment to recipient.
Chapter VII (Sections 31–34) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to tax invoice, credit and debit notes. Section 31A of CGST 2017 provides for facility of digital payment to recipient.
Recently, we have discussed in detail section 31 (Tax invoice) of CGST Act 2017. Today, we learn the provisions of section 31A of Central GST Act 2017.
Section 31A of CGST Act 2017 was inserted by the Finance (No. 2) Act, 2019 w.e.f. 1-Jan-2020 vide 01/2020-Central Tax. Section 31A of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 1.1.2020. This notification was come into force from 1st January, 2020 i.e. the commencement date of section 31A is 1-1-2020.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | VII |
| Chapter Name | Tax invoice, credit and debit notes |
| Section No. | 31A |
| Section Name | Facility of digital payment to recipient |
| Updated 2024 Edition | GST Law Book PDF |
Section 31A of Central GST – Facility of digital payment to recipient1
Section 31A of CGST Act 2017 shall come into force on 01.01.2020 vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 1.1.2020.
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.
- Section 31A of CGST Act 2017 shall come into force on 01.01.2020 vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 1.1.2020. ↩︎