Payment in instalments for tax allowed on application; single missed instalment accelerates full recovery. Under Section 80 a taxable person may apply electronically in FORM GST DRC-20 for payment in monthly instalments; the Commissioner obtains a jurisdictional officer's report and may, by order in FORM GST DRC-21, allow up to twenty-four monthly instalments. Instalment relief is excluded if recovery is already on, if instalments were disallowed in the preceding financial year, or if the instalment amount is below the monetary threshold. Default of any instalment accelerates the entire outstanding balance, making it immediately recoverable without further notice.