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Section96
The Finance Act, 2019 (No. 2)

Insertion of new section 31A

In force As on 08 Oct 2026

Ministry Finance

Section 96 of the Finance Act, 2019 (No. 2) deals with insertion of new section 31A. Insertion of new section 31A 96. After section 31 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:-- "31A.

Insertion of new section 31A

96. After section 31 of the Central Goods and Services Tax Act, the following 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.".

Section 96, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Goods and Services Tax Act s. 31 Tax invoice

Questions about Section 96

What does Section 96 of the Finance Act, 2019 (No. 2) deal with?

Section 96 of the Finance Act, 2019 (No. 2) is headed "Insertion of new section 31A". Insertion of new section 31A 96. After section 31 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:-- "31A.

How do I find court cases under Section 96 of the Finance Act, 2019 (No. 2)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2019 (No. 2) 96, section 96 Finance Act, 2019 (No. 2), section 96 of the Finance Act, 2019 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 96 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Central Goods and Services Tax Act 31 (Tax invoice), so none of them can safely be read on its own.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.