In force · As amended up to 2026-08
2[ 31A. Facility of digital payment to recipient.— 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
1. Ins. by Act 15 of 2024, s. 122 (w.e.f. 27-9-2024).
2. Ins. by Act 23 of 2019, s. 96 (w.e.f. 1-1-2020).
recipient to make payment accordingly, in such manner and subject to such conditions and restrictions, as may be prescribed.]
Source: India Code