Chapter XV - Demands and recovery
Section 80
Section 80: Payment of tax and other amount in instalments
Section 80 lets the Commissioner extend time or permit up to 24 monthly instalments for eligible GST dues, excluding self-assessed return liabilities.
On this page
Need advice on Section 80?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
Instalment relief requires an application and a reasoned Commissioner decision. It is not available for an amount due as a liability self-assessed in a return.
Key takeaways
Application and exclusion
A taxable person may apply for extended time or instalments for eligible statutory dues, but not for the self-assessed amount in a return.
Terms
The Commissioner may allow no more than twenty-four monthly instalments, with section 50 interest and prescribed conditions.
Default consequence
If any instalment is missed on its due date, the entire outstanding balance becomes payable immediately and recoverable without further notice.
Application and exclusion
A taxable person may apply for extended time or instalments for eligible statutory dues, but not for the self-assessed amount in a return.
Terms
The Commissioner may allow no more than twenty-four monthly instalments, with section 50 interest and prescribed conditions.
Default consequence
If any instalment is missed on its due date, the entire outstanding balance becomes payable immediately and recoverable without further notice.
Practical checklist
Do
- Separate self-assessed return dues from other amounts.
- File a supported application before enforcement escalates.
- Budget interest and track every instalment date.
Avoid
- Assume recovery or attachment is valid without checking the statutory prerequisites.
Frequently asked questions
Can self-assessed return tax be paid through section 80 instalments?
No. The section expressly excludes liability self-assessed in a return.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026