Can the proper officer allow payment of tax dues in installments?

Question 14 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 14 – Q 14. Can the proper officer allow payment of tax dues in installments? Ans. Yes, in cases other than self-assessed tax. The Commissioner/Chief Commissioner may extend the time for payment or allow payment of any amount due under the Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly instalments not exceeding twent

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