Section 96 - Insertion of new section 31A. - Finance (No. 2) Act, 2019

Insertion of new section 31A. 96. After section 31 of the Central Goods and Services Tax Act, the following section shall be inserted, namely: Facility of digital payment to recipient. 31A. 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. . *********** Notes:- 1. Come into the force w.e.f. 01-01-2020 vide Notification No. 01/2020 Central Tax dated 01-01-2020