Payment of tax and other amount in instalments
Section 80, CGST Act
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Section 80 lets the Commissioner allow payment of dues (other than self-assessed liability) in monthly INSTALMENTS up to 24 months, with interest, subject to conditions.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Not available for self-assessed liability shown in a return – only for a confirmed demand.
Up to twenty-four monthly instalments with interest under section 50; default in one instalment makes the entire balance due at once (Rule 158).
The exact words of the law
773 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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