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    <title>Payment of Tax and other Amount In Instalments [Section 80]</title>
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    <description>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&#039;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.</description>
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    <pubDate>Thu, 04 May 2023 16:55:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/manuals?id=2665</link>
      <description>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&#039;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.</description>
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