Rule 158 of CGST Rules -Payment of tax and other amounts in installments

Rule 158 of CGST Rules -Payment of tax and other amounts in installments

(updated as on 15.11.2017)

(1) On an application filedelectronically by a taxable person, in FORM GST DRC- 20, seeking extension of time forthe payment of taxes or any amount due under the Act or for allowing payment of such taxesor amount in installments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxableperson to pay the said amount. (2) Upon consideration of the request of the taxable person and the report of thejurisdictional officer, the Commissioner may issue an order in FORM GST DRC-21allowing the taxable person further time to make payment and/or to pay the amount in suchmonthly installments, not exceeding twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where

(a)the taxable person has already defaulted on the payment of any amount under theAct or the Integrated Goods and Services Tax Act, 2017 or the Union TerritoryGoods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act,2017, for which the recovery process is on;

(b) the taxable person has not been allowed to make payment in installments in thepreceding financial year under the Act or the Integrated Goods and Services TaxAct, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of theState Goods and Services Tax Act, 2017;

(c) the amount for which installment facility is sought is less than twentyfive thousandrupees.

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CHAPTER - XVIII

DEMANDS AND RECOVERY

Chapter XVIIIof CGST Rules,2017 consists of twenty rules relating to Demand & Recovery Rulesunder the GST regime. All this rules are available for your ready reference. Rule 142 :Notice and order for demand of amounts payable under the Act Rule 143 :Recovery by deduction from any money owed Rule 144 :Recovery by sale of goods under the control of proper officer Rule 145 :Recovery from a third person Rule 146 :Recovery through execution of a decree, etc. Rule 147 :Recovery by sale of movable or immovable property Rule 148 : Prohibition against bidding or purchase by officer Rule 149 :Prohibition against sale on holidays Rule 150 :Assistance by police Rule 151 :Attachment of debts and shares, etc. Rule 152 :Attachment of property in custody of courts or Public Officer Rule 153 :Attachment of interest in partnership Rule 154 :Disposal of proceeds of sale of goods and movable or immovable property Rule 155 :Recovery through land revenue authority Rule 156 :Recovery through court Rule 157 :Recovery from surety Rule 158 :Payment of tax and other amounts in installments Rule 159 :Provisional attachment of property Rule 160 :Recovery from company in liquidation Rule 161 :Continuation of certain recovery proceedings

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