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of <h1>Taxpayers Can Apply for Installment Plans Under Section 80 of CGST Act 2017 for Dues, Excluding Self-Assessed Liabilities.</h1> Section 80 of the Central Goods and Services Tax Act, 2017, allows a taxable person to apply for an extension or installment plan for paying amounts due under the Act, excluding self-assessed liabilities. The Commissioner can approve monthly installments up to 24 months, with applicable interest and conditions. If a payment default occurs, the entire outstanding balance becomes immediately due and subject to recovery without further notice.
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