section 6
Insertion of section 31A in Haryana Act 19 of 2017.
The Haryana Goods and Services Tax (Amendment) Act, 2019Tax201921 sections
Statutory text
After section 31 of the principal Act, the following section shall be inserted, namely:-- "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.".
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