Section 80 of GST – Payment of tax and other amount in instalments. Detailed Analysis of GST Section 80 of GST Act 2017. We Provide Complete Details for All Section’s of GST and In this article you may find Full details for GST Section 80. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 80 of GST Act 2017 – Offences by Payment of tax and other amount in instalments, Check GST all sections and definitions.
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 interest under section 50 and subject to such conditions and limitations as may be prescribed:
Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery.