section 6
Insertion of new section 31A, Rajasthan Act No. 9 of 2017
The Rajasthan Goods And Services Tax (Amendment) Act, 2020Tax202017 sections
Statutory text
After the existing section 31 and before the existing section 32 of the principal Act, the following new 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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