Section 31A of GST Act: Facility of digital payment to recipient

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.

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 3134) 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 ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.VII
Chapter NameTax invoice, credit and debit notes
Section No.31A
Section NameFacility of digital payment to recipient
Updated 2024 EditionGST 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.

  1. 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. ↩︎


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