Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 80, verbatim (show)
* Section 80. Payment of tax and other amount in instalments.-
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.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The application and the Commissioner 80 first limb
Questions to answer on the file5 questions
The amount that may be allowed 80, the amount limb
Questions to answer on the file3 questions
The extension or the instalments 80, the relief limb
Questions to answer on the file5 questions
Interest and the prescribed conditions 80, the two "subject to" limbs
Questions to answer on the file3 questions
Default in an instalment the proviso
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| Enforced the section. There is no later amendment footnote on this section. | — | 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 50 | this provision requires Section 50 | 80 "subject to payment of interest under section 50" |
| Rule 158 of the CGST Rules, 2017 | this provision prescribed by rule 158 of the CGST Rules 2017 | 80 "subject to such conditions and limitations as may be prescribed" |
| Section 59 | the liability self-assessed in a return under Section 59 exception in this provision | 80 "other than the amount due as per the liability self-assessed in any return" |
| Section 79 | this provision requires Section 79 | proviso "shall, without any further notice being served on the person, be liable for recovery" |
| Section 78 | Section 78 overridden by this provision | 80 "extend the time for payment", which can displace the three months section 78 allows |
| Section 2 | this provision defined by Section 2 at 2(24) and 2(107) | 80 "the Commissioner may"; "an application filed by a taxable person" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 03/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 15/2017-Central Tax | 1 July 2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 |
Unsettled questions
The words of section 80 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Where an amount was first shown as the liability the person self-assessed in a return and was afterwards confirmed or increased by an order of determination, is the amount still "the amount due as per the liability self-assessed in any return" and so outside this section, or is it now an amount due under an order and inside it? The section carves out the self-assessed liability without saying at what moment, or by reference to which document, the character of an amount is fixed.
See also
- Section 50 of the CGST Act, 2017: interest on delayed payment of tax
- Section 78 of the CGST Act, 2017: initiation of recovery proceedings
- Rule 158 of the CGST Rules, 2017: payment of tax and other amounts in instalments
References
- Central Board of Indirect Taxes and Customs. "Section 80. Payment of tax and other amount in instalments". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 80 on the CBIC tax information portal