The facility of payment of tax dues in installments shall not be allowed where:
(a) The taxable person has already defaulted in payment of any amount under the CGST Act or IGST Act or UTGST Act or any SGST Act for which recovery process in on;
(b) The taxable person has not been allowed to make payment in installments in the preceding financial year under the CGST Act or IGST Act or UTGST Act or any SGST Act;
(c) The amount for which installment facility is sought is less than ` 25,000/-.
(ICAI FAQ PUBLICATIONS 06-09-2017 Payment of tax and other amount in installments: FAQ NO. 50)