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THE PUNJAB GOODS AND SERVICES TAX ACT, 2017
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Body 31A.

The Government may, on the recommendations of the Facility of Council, prescribe a class of registered persons who digital shall provide prescribed modes of electronic payment to payment to the recipient of supply of goods or services or both recipient. 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.