DEMO|

THE BIHAR GOODS AND SERVICES TAX ACT, 2017
CHAPTER XV - DEMANDS AND RECOVERY

80. Payment of tax and other amount in instalments.-

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 inany 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 beprescribed:

Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payableon such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery.