Deferred payment applications for GST obligations enable extension of time or instalment payment subject to verification and documents. Application form to request permission to defer GST liabilities or pay them by instalments, requiring taxable person details, GSTIN, period, a Demand ID, an itemised breakdown across tax and charge heads (central, state/UT, integrated, CESS, interest, penalty, fees, others) and total amount, reasons for the request with uploaded supporting documents, and a verification signed by an authorized signatory affirming the information's accuracy.