Facility of digital payment: suppliers must offer prescribed electronic payment options allowing recipients to choose payment under GST rules. Section 31A empowers the Government, on Council recommendation, to prescribe a class of registered persons who must offer prescribed electronic payment modes to recipients for supplies of goods or services and provide recipients the option to pay using those modes, in such manner and subject to such conditions and restrictions as may be prescribed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Facility of digital payment: suppliers must offer prescribed electronic payment options allowing recipients to choose payment under GST rules.
Section 31A empowers the Government, on Council recommendation, to prescribe a class of registered persons who must offer prescribed electronic payment modes to recipients for supplies of goods or services and provide recipients the option to pay using those modes, in such manner and subject to such conditions and restrictions as may be prescribed.
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