section 31A
Facility of digital payment to recipient
The Karnataka Goods and Services Tax Act, 2017Tax2017186 sections15 chapters
Chapter V INPUT TAX CREDIT
Statutory text
1[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 rec ipient 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
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