Answer

1. F

   Facts

   Sec 80 lets the Commissioner allow payment in up to 24 monthly instalments, with interest, on application in DRC-20. Rule 158 lists conditions, such as no instalment for amounts above the limit or for dues under certain defaults.

2. P

   Provisions and law

   • Sec 80, CGST Act 2017Commissioner may allow payment of dues in up to 24 monthly instalments
   • Rule 158, CGST Rules 2017Conditions for payment of dues in instalments, applied for in DRC-20
3. A

   Analysis

   If you accept a demand of ₹12,00,000 and cash is tight, instalments of about ₹50,000 a month for 24 months plus interest may be possible. Default on any instalment makes the whole balance due at once. Instalments are not available if you are in default on an earlier instalment arrangement, so read Rule 158 before applying.

4. C

   Conclusion

   1. 1Decide which part of the demand you accept
   2. 2Apply in DRC-20 with reasons and cash flow
   3. 3Track the DRC-21 order
   4. 4Pay each instalment on time with interest

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.