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Section 80 – Payment of tax and other amount in instalments under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 80 (Payment of tax and other amount in instalments) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XV (Sections 73-84) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Demands and Recovery. Section 80 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Payment of tax and other amount in instalments under CGST Act 2017.

Recently, we have discussed in detail section 79 (i.e. Recovery of tax) of CGST Act 2017. Today, we learn the provisions of section 80 of the CGST Act 2017. Complete Details of CGST Section 80 – Payment of tax and other amount in instalments. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 80 of CGST Act 2017

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. In this note, you will learn detail of the provisions of section 80 of CGST Act 2017 read with Central GST Rules 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.

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