Payment in instalments: Commissioner may permit monthly instalments after financial assessment, subject to specific exclusions. Taxable persons may apply electronically in FORM GST DRC-20 for extension or permission to pay taxes in instalments; the Commissioner will obtain a report from the jurisdictional officer on financial ability and may, by order in FORM GST DRC-21, permit monthly instalments up to twenty-four. The facility is barred if recovery for a prior default is pending, if instalments were already allowed in the preceding financial year, or if the amount is less than twenty-five thousand rupees.