Payment of GST - Other points

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..... the return of the current tax period; * any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or section 74 [ or Section 74A. (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024) inserted vide Finance (No. 2) Act, 2024 ]. Payment of GST in Installment [ Section 80 read with rule 158 of CGST Rules] * On an application filed by .....

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..... uch date shall become due and payable forthwith and shall, * The taxable person shall be liable for recovery proceeding without any further notice being served on the person. * The installment facility shall not be allowed where- * the taxable person has already defaulted on the payment of any amount under the CGST Act/ SGST/ UTGST Act or IGST Act for which the recovery process is on; * t .....

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