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of <h1>Taxable Persons Can Apply for Tax Payment Extensions or Installments Under Rule 158, CGST Rules 2017</h1> Rule 158 of the Central Goods and Services Tax Rules, 2017, allows a taxable person to apply electronically for an extension or installment payment of taxes due. The Commissioner, after reviewing the financial report from the jurisdictional officer, may permit payment in up to 24 monthly installments using FORM GST DRC-21. However, this facility is denied if the person has defaulted on previous payments, was not granted installment payments in the previous year, or if the amount sought for installment is less than twenty-five thousand rupees.
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