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of <h1>Taxpayers Can Apply for Tax Payment in Instalments Under Section 80 of CGST Act, 2017; Conditions Apply</h1> Under Section 80 of the CGST Act, 2017, taxpayers can apply for payment of tax dues in instalments, excluding self-assessed liabilities, with a maximum of 24 monthly payments, subject to interest and conditions. Defaulting on any instalment results in immediate recovery of the full outstanding amount. Rule 158 outlines conditions for instalment payments, requiring electronic application via FORM GST DRC-20. The Commissioner, after reviewing the taxpayer's financial capability, may approve instalments through FORM GST DRC-21. Instalment facilities are denied if there are ongoing recoveries, previous year defaults, or amounts below INR 25,000.
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