Section 80 – Payment of Tax and Other Amounts in Instalments
Section 80 of CGST Act, 2017 – Payment of Tax and Other Amounts in Instalments Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 80 Section 80 provides relief to taxpayers by allowing them to pay tax, interest, and penalty due under the CGST Act in instalments . It balances the Government’s interest in collection with the taxpayer’s financial capacity. 2. Applicability of Section 80 Section 80 applies when: The taxpayer is unable to pay the total amount immediately The amount is due under an order passed under Sections 73, 74, 76, or 77 The proper officer is satisfied that instalment payment is necessary in the interest of the taxpayer and revenue 3. Statutory Provision – Section 80 (Overview) Section 80(1): The proper officer may, on an application by the taxable person or on his own motion, allow the taxpayer to pay the amount due in instalments within such period and in such manne...