Chapter - XVIII of CGST Rules, 2017
DEMANDS AND RECOVERY
RULE 158. Payment of tax and other amounts in instalments (corresponding section 80)
(1) On an application filed electronically by a
taxable person, in FORM GST DRC- 20, seeking extension of time for the payment
of taxes or any amount due under the Act or for allowing payment of such taxes
or amount in instalments in accordance with the provisions of
section 80, the
Commissioner shall call for a report from the jurisdictional officer about the
financial ability of the taxable person to pay the said amount.
(2) Upon consideration of the request of the taxable person and the report of
the jurisdictional officer, the Commissioner may issue an order in
FORM GST DRC-
21 allowing the taxable person further time to make
payment and/or to pay the amount in such monthly instalments, not exceeding
twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under
the Act or the Integrated Goods and Services Tax Act, 2017 or the Union
Territory Goods and Services Tax Act, 2017 or any of
the State Goods and Services Tax Act, 2017, for which the recovery process is
on;
(b) the taxable person has not been allowed to make payment in instalments in
the preceding financial year under the Act or the Integrated Goods and Services
Tax Act, 2017 or the Union Territory Goods and
Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five
thousand rupees.