Section 80 of GST Act: Payment of tax and other amount in instalments

Amended and updated notes on section 80 of CGST Act, 2017. Discussion on provisions and rules related to payment of tax and other amount in instalments.

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 7384) 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 ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XV
Chapter NameDemands and Recovery
Section No.80
Section NamePayment of tax and other amount in instalments
Updated 2024 EditionGST 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.

  1. 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. ↩︎


Open Demat Account

For Investing or Trading

(Best Investing and Trading Platform in India)

Learn More