Instalment payment of GST dues may be allowed by the Commissioner, with default triggering immediate recovery of the balance. A taxable person may apply for extension of time to pay an amount due under the GST law, and the Commissioner may permit payment in monthly instalments not exceeding twenty-four, subject to interest, prescribed conditions, and limitations. The facility does not apply to self-assessed liability in a return. Default in any instalment makes the outstanding balance immediately due and liable to recovery without further notice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Instalment payment of GST dues may be allowed by the Commissioner, with default triggering immediate recovery of the balance.
A taxable person may apply for extension of time to pay an amount due under the GST law, and the Commissioner may permit payment in monthly instalments not exceeding twenty-four, subject to interest, prescribed conditions, and limitations. The facility does not apply to self-assessed liability in a return. Default in any instalment makes the outstanding balance immediately due and liable to recovery without further notice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
