After section 31 of the principal Act, the following section shall be inserted, namely:— “J1A. 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.”
Section 6: Insertion of new section 31A
The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019)Union territory Regulations of Delhi · 2017
Where this provision sits
| Act | The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019) |
|---|---|
| Section | 6 |
| Marginal note | Insertion of new section 31A |
| Jurisdiction | Union territory of Delhi |
| Status | In force as published by the source |
Find the provision, not just read it
The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:
- Search 49,000+ Central and State enactments by what a provision says, not by its number
- Jump from any section to every judgment that has applied it
- Search 300 million+ Indian court records alongside the statute
- Ask a research agent to find and read the case law on a provision for you
Free account. No card. About a minute to create.
Create a free accountNeed this as data, not as a page? The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019) is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.