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<h1>New Section 31A in GST Act requires specific businesses to offer electronic payment options; effective from January 1, 2020.</h1> Section 31A has been added to the Central Goods and Services Tax Act by the Finance (No. 2) Act, 2019. This section empowers the government, based on the Council's recommendations, to mandate certain registered persons to offer specified electronic payment methods to recipients of goods or services. It also allows recipients the option to pay using these modes, subject to prescribed conditions and restrictions. This provision became effective on January 1, 2020, as per Notification No. 01/2020 - Central Tax.