https://www.taxtmi.com/acts?id=29811 Payment of tax or other amounts under the GST law may be sought in extended time or instalments by a taxable person making an electronic application in FORM GST DRC-20 under section 80. The Commissioner must obtain a report from the jurisdictional officer on the taxable person's financial ability and, after considering the request and report, may allow further time or monthly instalments up to twenty-four in FORM GST DRC-21. The instalment facility is unavailable where there is an existing default under GST recovery proceedings, where instalments were not allowed in the preceding financial year, or where the amount is below twenty-five thousand rupees. en-us Wed, 05 Jul 2017 15:43:49 +0530 Sat, 27 Jun 2026 14:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29811 Payment of tax or other amounts under the GST law may be sought in extended time or instalments by a taxable person making an electronic application in FORM GST DRC-20 under section 80. The Commissioner must obtain a report from the jurisdictional officer on the taxable person's financial ability and, after considering the request and report, may allow further time or monthly instalments up to twenty-four in FORM GST DRC-21. The instalment facility is unavailable where there is an existing default under GST recovery proceedings, where instalments were not allowed in the preceding financial year, or where the amount is below twenty-five thousand rupees. Act-Rules GST Wed, 05 Jul 2017 15:43:49 +0530 https://www.taxtmi.com/acts?id=29811