Table of Contents
Section 31A of the CGST Act as amended by the Finance Act 2023
Note: Section 31A of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color.
Text On Section:
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.
Chart of the Section :
