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Section 31A of the CGST Act, 2017

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GST›CGST Act, 2017›Chapter VII, Tax Invoice, Credit and Debit Notes

At a glance

Procedure, powers and definitions

  • 31AOn Council recommendation, the Government may prescribe registered-person classes that must provide prescribed electronic payment modes and offer recipients that payment option, in the prescribed manner and subject to prescribed conditions and restrictions.

Section 31A permits the Government, on Council recommendation, to prescribe registered-person classes that must offer electronic payment facilities to their recipients. The prescription controls the payment modes, manner, conditions and restrictions, while recipients must be given the option to use those modes. The section came into force on 1 January 2020 following its insertion by the Finance legislation.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 31A, verbatim (show)

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 by s. 96 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 1st January, 2020 vide Notification No. 1/2020-C.T., dated 1st January, 2020.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope the section as a whole

Questions to answer on the file2 questions
Ticks stay in this browser only.

The class the Government prescribes 31A, first limb

Questions to answer on the file2 questions
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The facility and the option given to the recipient 31A, second limb

Questions to answer on the file4 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 31a as footnoted in the CBIC text
NoteChangeInstrumentEffective from
1Inserted the whole sections. 96 of The Finance (No. 2) Act, 2019 (No. 23 of 2019)[2][3]brought into force w.e.f. 1st January, 2020 vide Notification No. 1/2020-C.T., dated 1st January, 2020

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

Unsettled questions

The words of section 31a do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. the section leaves its content to be prescribed rather than silent; what is missing is an instrument, not a firm position

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 31A. Facility of digital payment to recipient". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. The Finance (No. 2) Act, 2019. Cited in CBIC footnote 1.
  3. Notification No. 01/2020-Central Tax, dated 1 January 2020: Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. Cited in CBIC footnote 1.

External links