Payment of tax and other amount in instalments.

Section 80 – Acts – DEMANDS AND RECOVERY – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 80 – Payment of tax and other amount in instalments. 80. 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =