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<h1>Taxpayers Can Apply for Up to 24 Monthly Instalments Under Section 80 of Mizoram GST Act 2017; Interest Applies</h1> Section 80 of the Mizoram Goods and Services Tax Act, 2017, allows a taxable person to apply for payment of tax and other amounts in instalments. The Commissioner can approve this request, recording reasons in writing, and extend the payment period up to 24 monthly instalments, excluding self-assessed liabilities. This is subject to interest under section 50 and other prescribed conditions. If the person defaults on any instalment, the entire outstanding balance becomes immediately due and recoverable without further notice.