Text
The text below is the rule 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 Rules as published in the Gazette of India is the legal source.
Rule 158, verbatim (show)
Rule 158. Payment of tax and other amounts in instalments . -
(1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount.
(2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has Not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Application and jurisdictional report call 158(1)
Questions to answer on the file7 questions
Order procedure and instalment ceiling 158(2)
Questions to answer on the file8 questions
Absence of express facility bars 158(3)
Questions to answer on the file4 questions
Discretionary suitability of proposed facility 158(2)
Questions to answer on the file2 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 80 of the CGST Act, 2017 | this provision requires Section 80 of the CGST Act, 2017 | 158(1) "in accordance with the provisions of section 80" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| 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 Rule 158 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What makes the particular extension or monthly instalment schedule fit under Rule 158(2), on the taxable person’s request and jurisdictional officer’s financial-ability report?
See also
- Section 80 of the CGST Act, 2017: payment of tax and other amount in instalments
References
- Central Board of Indirect Taxes and Customs. "Rule 158. Payment of tax and other amounts in instalments". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 158 on the CBIC tax information portal