(1) An entity that is not * registered or * required to be registered during a particular month must pay to the Commissioner:
(a) amounts of * assessed GST on * taxable supplies under section 78-50 that it makes during that month; and
(b) * assessed amounts of * increasing adjustments that it has that arise, during that month, in relation to supplies that are taxable supplies under section 78-50.
(1A) The entity must pay each amount:
(a) on or before the later of:
(i) the 21st day after the end of the month; and
(ii) the day the Commissioner gives notice of the relevant * assessment to the entity under section 155-10 in Schedule 1 to the Taxation Administration Act 1953 ; and
(b) at the place and in the manner specified by the Commissioner.
(2) This section has effect despite Division 33 (which is about payments of GST).