{"id":287,"date":"2018-08-24T12:10:51","date_gmt":"2018-08-24T12:10:51","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=287"},"modified":"2018-08-24T12:10:51","modified_gmt":"2018-08-24T12:10:51","slug":"section-80-payment-of-tax-and-other-amount-in-instalments-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-80-payment-of-tax-and-other-amount-in-instalments-of-cgst-act-2017\/","title":{"rendered":"Section 80 &#8211; Payment of tax and other amount in instalments of CGST ACT, 2017"},"content":{"rendered":"<p>Section 80 &#8211; Payment of tax and other amount in instalments of CGST ACT, 2017<\/p>\n<p>80. On an application filed by a taxable person, the Commissioner may, for reasons to<br \/>\nbe recorded in writing, extend the time for payment or allow payment of any amount due<br \/>\nunder this Act, other than the amount due as per the liability self-assessed in any return, by<br \/>\nsuch person in monthly instalments not exceeding twenty four, subject to payment of interest<br \/>\nunder section 50 and subject to such conditions and limitations as may be prescribed:<br \/>\nProvided that where there is default in payment of any one instalment on its due date,<br \/>\nthe whole outstanding balance payable on such date shall become due and payable forthwith<br \/>\nand shall, without any further notice being served on the person, be liable for recovery.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 80 &#8211; Payment of tax and other amount in instalments of CGST ACT, 2017 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 &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/section-80-payment-of-tax-and-other-amount-in-instalments-of-cgst-act-2017\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section 80 &#8211; Payment of tax and other amount in instalments of CGST ACT, 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/287"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=287"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/287\/revisions"}],"predecessor-version":[{"id":288,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/287\/revisions\/288"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}