Payment of tax and other amount in installments.

Section 74 – Draft-Bills-Reports – DEMANDS AND RECOVERY – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 74 – 74. Payment of tax and other amount in installments. On an application filed by a taxable person, the [Commissioner/Chief Commissioner] may, for reasons to be recorded in writing, 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,

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