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of <h1>Taxpayers Can Apply for Up to 24 Monthly Installments Under Section 74 for GST Payments Excluding Self-Assessed Liabilities</h1> Section 74 of the Model GST Law allows a taxable person to apply for an extension or installment plan for tax payments, excluding self-assessed liabilities. The Commissioner may approve monthly installments, up to 24, with interest under section 45, subject to prescribed conditions. If a taxpayer defaults on any installment, the entire outstanding amount becomes immediately due and recoverable without further notice.
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