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of <h1>Taxpayers Can Apply for Up to 24-Month Payment Extension Under Bihar GST Act, Section 80; Conditions Apply</h1> Under the Bihar Goods and Services Tax Act, 2017, Section 80 allows a taxable person to apply for an extension or installment plan for tax payments, excluding self-assessed liabilities. The Commissioner can approve monthly installments up to 24 months, contingent on recorded reasons and interest under Section 50. Conditions and limitations apply. If a payment default occurs on any installment, the entire outstanding amount becomes immediately due and recoverable without further notice.
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