State with brief reasons whether the following are true or false; as per GST law: Commissioner can grant time for payment of GST liability in maximum of 20 instalments for the self assessed tax shown in the GST return, a

False. As per Section 80 of the CGST Act, the Commissioner cannot grant payment of tax in instalments in respect of self assessed tax. However, In respect of any amount due other than self assessed tax the Commissioner can provide monthly instalments not exceeding 24 for the purpose of payment of tax.