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    <title>Whether time limit for payment of tax can be extended or paid in monthly installments?</title>
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    <description>Self-assessed liability cannot be extended or paid in instalments; such tax must be paid within the prescribed time. For other liabilities, the competent authority may extend the payment period or allow instalment payments under the enabling provision (Section 80 of the CGST/SGST Act), subject to conditions and procedure.</description>
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