THE CENTRAL GOODS AND SERVICES TAX ACT,
2017
TAX INVOICE, CREDIT AND DEBIT NOTES
1[Section 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
recipient
to make payment accordingly,
in such manner and subject to such conditions and restrictions, as may be
prescribed.]
1. Inserted
Vide:
Section 96 of Finance Act 2019
vide
Notification
No. 01/2020 - Central Tax Dt. 01.01.2020