HC allows to pay GST (Inclusive of Interest & Late Fees) in instalments

Malayalam Motors Pvt. Ltd. Vs Assistant State Tax Officer (Kerala High Court) The High court of Kerala permitted the petitioner to discharge the tax liability, inclusive of any interest and late fee thereon, in equal successive monthly installments. Please note Section 80 of the CGST Act, 2017 allows payment of tax due (other than the due self-assessed in any return) in monthly installments not exceeding 24 months. GSTR -1 is not a return. In case of temporary financial distress in the erstwhile Central Excise regime Circular No. 996/3/2015-CX, dated 28-2-2015 provided for payment of the tax d...