Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New Section 31A in GST Act Requires Digital Payment Options for Certain Suppliers per Finance Bill 2019</h1> Clause 95 of the Finance (No. 2) Bill, 2019 proposes the addition of section 31A to the Central Goods and Services Tax Act. This new section mandates that certain registered suppliers, as prescribed by the government based on the Council's recommendations, must offer digital payment options to recipients for the supply of goods or services. The implementation of this requirement will be subject to specific conditions and restrictions as outlined by the government.
TaxTMI 
TaxTMI 
