Extension of payment deadlines restricted for self-assessed tax; competent authority may allow extensions or instalment payments for other liabilities. Self-assessed liability cannot be extended or paid in instalments; such tax must be paid within the prescribed time. For other liabilities, the competent authority may extend the payment period or allow instalment payments under the enabling provision (Section 80 of the CGST/SGST Act), subject to conditions and procedure.
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.
Extension of payment deadlines restricted for self-assessed tax; competent authority may allow extensions or instalment payments for other liabilities.
Self-assessed liability cannot be extended or paid in instalments; such tax must be paid within the prescribed time. For other liabilities, the competent authority may extend the payment period or allow instalment payments under the enabling provision (Section 80 of the CGST/SGST Act), subject to conditions and procedure.
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