Chapter VII - Tax invoice, credit and debit notes
Section 31A
Section 31A: Digital payment facility
Section 31A allows the Government to require a prescribed class of registered suppliers to offer recipients prescribed electronic payment options, subject to prescribed conditions.
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Need advice on Section 31A?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
The section is an enabling power. Whether a particular business must provide an electronic payment option depends on the current prescribed class, modes and conditions, not on section 31A alone.
Key takeaways
The obligation is class-specific
Only a class of registered persons prescribed under the section is covered.
Payment modes are prescribed
The Act itself does not name a payment mode or turnover trigger.
Recipients must be given an option
Covered suppliers must make the prescribed electronic payment facility available in the prescribed manner.
Check whether the supplier is covered
Identify the current notification and Rules prescribing the class of registered persons. Do not infer coverage merely from GST registration.
Provide the prescribed mode
For a covered business, compare its accepted electronic payment options with the current prescribed modes and technical conditions.
Keep the checkout evidence
Retain the configuration, customer-facing payment display and transactions showing the recipient was offered the applicable electronic option.
Practical checklist
Do
- Check current prescription of covered class and electronic modes.
- Show the recipient the prescribed payment choice where covered.
Avoid
- Assume section 31A itself sets a numeric turnover threshold.
- Treat any digital wallet or QR code as automatically compliant without checking the prescribed mode.
Frequently asked questions
Does every GST-registered supplier have to offer digital payment under section 31A?
The Act applies through a prescribed class of registered persons and prescribed conditions; check whether the business is covered.
Need help applying this provision to your situation?
Contact BizeneedLast updated 9 October 2026