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.