Section 31A in The Punjab Goods and Services Tax Act, 2017
31A. [ Facility of digital payment to recipient. [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]
- 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.] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.].
