Insertion of new section 31A.

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..... section 31 of the Central Goods and Services Tax Act, the following section shall be inserted, namely: Facility of digital payment to recipient. 31A. The .....

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..... of the Bill seeks to insert a new section 31A in the Central Goods and Services Tax Act, to provide that supplier shall mandatorily offer facility for digital payments to his recipient. - .....

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