Section 80 of CGST Act,2017 - Payment of tax and other amount in installments

Section 80 of CGST Act,2017 - Payment of tax and other amount in installments

Section 80 of CGST Act,2017 from bare act : On an application filed by a taxable person, the Commissioner may, for reasons tobe recorded in writing, extend the time for payment or allow payment of any amount dueunder this Act, other than the amount due as per the liability self-assessed in any return, bysuch person in monthly installments not exceeding twenty four, subject to payment of interestunder section 50 and subject to such conditions and limitations as may be prescribed: Provided that where there is default in payment of any one installment on its due date,the whole outstanding balance payable on such date shall become due and payable forthwithand shall, without any further notice being served on the person, be liable for recovery.

---

CHAPTER XV

DEMANDS AND RECOVERY

Chapter XV of the CGST Act,2017 covers twelve sections relating toDEMANDS and RECOVERYunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 73 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised forany reasonother thanfraud or anywillful misstatementor suppressionof facts Section 74 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised byreason offraud or any willfulmisstatementor suppressionof facts Section 75 :Generalprovisionsrelating todeterminationof tax Section 76 :Tax collectedbut not paid toGovernment Section 77 :Taxwrongfullycollected andpaid toCentralGovernmentor StateGovernment Section 78 :Initiation ofrecoveryproceedings Section 79 :Recovery oftax Section 80 :Payment oftax and otheramount ininstallments Section 81 :Transfer ofproperty tobe void incertain cases Section82:Tax to befirst chargeon property Section 83 :Provisionalattachment toprotectrevenue incertain cases Section 84 :Continuationand validationof certainrecoveryproceedings