Amended and updated notes on section 80 of CGST Act, 2017. Detail discussion on provisions and rules related to payment of tax and other amount in instalments.
Chapter XV (Sections 73–84) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to demands and recovery. Section 80 of CGST 2017 provides for payment of tax and other amount in instalments.
Recently, we have discussed in detail section 79 (Recovery of tax) of CGST Act 2017. Today, we learn the provisions of section 80 of Central GST Act 2017.
Section 80 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 80 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XV |
| Chapter Name | Demands and Recovery |
| Section No. | 80 |
| Section Name | Payment of tax and other amount in instalments |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 80:
- Rule 158: Payment of tax and other amounts in instalments
- FORM GST DRC – 21: Order for acceptance/rejection of application for deferred payment / payment in instalments.
Section 80 of Central GST – Payment of tax and other amount in instalments1
Section 80 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly instalments not exceeding twenty four, subject to payment of interest under section 50 and subject to such conditions and limitations as may be prescribed:
Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery.
- Section 80 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎