NVIDIA rolled out new Windows and Linux drivers with beta support for the OpenGL 3.1 API. You can download it over here.
The new features in OpenGL 3.0 and OpenGL 3.1 require G80, or newer hardware. Thus OpenGL 3.0/3.1 is not supported on NV3x, NV4x nor G7x hardware. This means you need one of the following NVIDIA graphics accelerators to use OpenGL 3.0/3.1: