THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
DEMANDS AND RECOVERY
Section 80:
Payment of tax and other amount in instalments.
On an application filed by a taxable person, the Commissioner may,
for reasons to be recorded in writing, extend the time for payment or allow
payment of any amount due under this Act, other than the amount due as per the
liability self-assessed in any return, by such person in monthly instalments not exceeding twenty four, subject to payment
of interest under section 50 and subject to such conditions and limitations
as
may be prescribed:
Provided that where there is default in payment of any one instalment on its
due date, the whole outstanding balance payable on such date shall become due
and payable forthwith and shall, without any further notice being served on the
person, be liable for recovery.