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of <h1>Apply for Tax Installments Under CGST Rules Section 80 Using FORM GST DRC-20; Up to 24 Months Available</h1> Under Section 80 of the CGST Rules, a taxable person can apply electronically for an extension or to pay taxes in installments using FORM GST DRC-20. The Commissioner, after reviewing the financial capability report from the jurisdictional officer, may allow up to 24 monthly installments via FORM GST DRC-21. Installment options are denied if the taxpayer has defaulted previously, was not permitted installments in the last financial year, or if the installment amount is below 25,000. A default in any installment results in the immediate recovery of the entire outstanding amount.
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