Payment in instalments: Commissioner may allow deferred GST payment in monthly instalments subject to interest and prescribed conditions. Commissioner may, for reasons recorded in writing, extend payment time or allow payment of amounts due (excluding self assessed return liabilities) in monthly instalments subject to interest and prescribed conditions; default of any instalment accelerates the entire outstanding balance, which becomes immediately due and liable for recovery without further notice.
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.
Payment in instalments: Commissioner may allow deferred GST payment in monthly instalments subject to interest and prescribed conditions.
Commissioner may, for reasons recorded in writing, extend payment time or allow payment of amounts due (excluding self assessed return liabilities) in monthly instalments subject to interest and prescribed conditions; default of any instalment accelerates the entire outstanding balance, which becomes immediately due and liable for recovery without further notice.
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