Facility of digital payment to recipient
Section 31A, CGST Act
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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In one line
A supplier of a notified class must offer the recipient the prescribed modes of electronic payment and give him the facility to pay that way – the digital-payment facility provision.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
A notified supplier must offer the prescribed electronic payment modes to the recipient; Rule 54(4A) and the notified class decide who is covered.
The exact words of the law
433 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2020-01-01 · Insertedbys
1/2020-C
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.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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