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”, are as under:

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 Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.


Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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