Section 31A is a nudge towards traceable payments: businesses of a prescribed class must give their customers the option to pay electronically.
Key points
- Section 31A of the CGST Act, 2017, in force from 01.01.2020, lets the Government prescribe a class of registered persons who must offer prescribed modes of electronic payment to recipients.
- Registered persons with aggregate turnover above Rs. 500 crore must print a dynamic QR code on B2C invoices (Rule 46, Notification 14/2020-Central Tax).
The provisions
31ADigital payment facility
Statutory text
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.]
1. Inserted by s. 96 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 1st January, 2020 vide Notification No. 1/2020-C.T., dated 1st January, 2020.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Who must print a dynamic QR code on GST invoices?
- Registered persons with aggregate turnover above Rs. 500 crore, on invoices to unregistered (B2C) recipients — prescribed under section 31A CGST.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The obligation is defined by rules: suppliers above the turnover threshold must show a dynamic QR code on invoices to unregistered recipients, so that the customer can pay digitally and the payment can be matched to the invoice. Failure attracts the general penalty for contravention of the rules.