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of <h1>Taxpayers Can Apply for 24-Month Installment Plans Under GST Act Section 80, Conditions Apply</h1> Section 80 of the Gujarat Goods and Services Tax Act, 2017, allows a taxable person to apply for an extension or installment plan for tax payments, excluding self-assessed amounts in returns. The Commissioner may approve monthly installments up to 24 months, with interest under section 50, subject to prescribed conditions. If the taxpayer defaults on any installment, the entire outstanding balance becomes immediately due and recoverable without further notice.
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