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    <title>PAYMENT OF TAX AND OTHER AMOUNT IN INSTALMENTS</title>
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    <description>An applicant may seek deferred payment or payment in monthly instalments by filing FORM GST DRC-20; the Commissioner will obtain a financial ability report from the jurisdictional officer and, if satisfied, may pass an order in FORM GST DRC-21 allowing further time or monthly instalments subject to interest and prescribed conditions. Default of any instalment makes the entire outstanding balance immediately payable and liable for recovery. The facility is barred where recovery proceedings exist, where prior instalments were already granted in the preceding year, or where the claimed amount is below the prescribed threshold.</description>
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    <pubDate>Tue, 25 Feb 2025 17:34:00 +0530</pubDate>
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      <description>An applicant may seek deferred payment or payment in monthly instalments by filing FORM GST DRC-20; the Commissioner will obtain a financial ability report from the jurisdictional officer and, if satisfied, may pass an order in FORM GST DRC-21 allowing further time or monthly instalments subject to interest and prescribed conditions. Default of any instalment makes the entire outstanding balance immediately payable and liable for recovery. The facility is barred where recovery proceedings exist, where prior instalments were already granted in the preceding year, or where the claimed amount is below the prescribed threshold.</description>
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