PAYMENT OF TAX AND OTHER AMOUNT IN INSTALMENTS

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..... amount due under the CGST Act, 2017 other than the self-assessed liability amount, in monthly instalments not exceeding twenty-four, subject to payment of interest under Section 50 and subject to such conditions and limitations as may be prescribed. (II) If there is default in payment of any one instalment on its due date then the whole outstanding balance payable on such date shall become due an .....

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..... y, the Commissioner may issue an order in FORM GST DRC- 21, allowing the taxable person further time to make payment or to pay the amount in monthly instalments, not exceeding twenty-four, as he may deem fit. (VII) The above said facility of deferred payment of dues or payment of dues in monthly installments, shall not be allowed - (a) if the taxpayer has defaulted on the payment of any amount .....

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