Section 158(3) in The Central Goods and Services Tax Rules, 2017
(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 the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods 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 the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;(c)the amount for which installment facility is sought is less than twenty-five thousand rupees.
