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THE WEST BENGAL GOODS AND SERVICES TAX ACT 2017
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Body 31 A.Facility of digital payment to receipient

The Government may, on the recommendations of 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.