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of <h1>Taxpayers can request up to 24 monthly instalments for dues under Section 80 of Kerala GST Ordinance 2017.</h1> Under Section 80 of the Kerala Goods and Services Tax Ordinance, 2017, a taxable person can apply for the extension of time or payment of due amounts in instalments, excluding self-assessed liabilities. The Commissioner may approve monthly instalments up to 24 months, subject to interest under Section 50 and prescribed conditions. If any instalment is not paid by its due date, the entire outstanding balance becomes immediately due and recoverable without further notice.
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