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<h1>Taxpayers Can Apply for Up to 24 Monthly Instalments Under Section 80 of West Bengal GST Act 2017</h1> Section 80 of the West Bengal Goods and Services Tax Act, 2017, allows a taxable person to apply for payment of tax and other amounts in instalments. The Commissioner can extend the payment time or permit monthly instalments up to 24 months, excluding self-assessed liabilities, subject to interest and prescribed conditions. If a default occurs in any instalment, the entire outstanding balance becomes immediately due and recoverable without further notice.