How to apply for payment of GST in installments ?

FORM GST DRC-20 is an application form that can be filed by any taxpayer to apply for one of the following two options available to him in case he cannot pay the entire amount due under the GST Act in one go:

• Deferred payment: when dues are deferred for payment at a later stage
• Payment in installments: when due is paid in installments over a period of time

You can file FORM GST DRC - 20 when a demand is pending for recovery under the GST Act against you and you wish to apply for deferred payment or payment in installments of the amount due under the GST Act.

Procedure to apply for deferred payment of GST or payment of GST in installments

1. Visit www.gst.gov.in
2. Login using valid credentials
3. Go to Services>>Payments>>Application for Deferred payment/Payment in installments
4. Select Demand ID from the dropdown. The amount and period will be shown.
5. In the Type of Payment field, choose one of the two radio buttons against Monthly installments or Deferred Payment options.
6. Enter the number of months and click CALCULATE to calculate the amount of installment. The maximum no of Installments allowed is 24.
7. Upload supporting documents.
8. Enter reasons for applying for deferred payment or installments.
9. Enter verification details and apply.
10. Your application for payment in installments will be submitted to the Commissioner of the concerned jurisdictional authority and will become a pending item in his/her queue of work items. The Officer will adjudicate on the application and either Approve or Reject your request. You can access the generated ARN and view the filed application from the following navigation: Dashboard > Services > User Services > My Applications > Case Details > APPLICATIONS.
11. To view and download the order issued against your application, go to Services>>User services>>View Notices and Orders. Select orders and search.

How to view the installment calendar?

Once your request for deferred payment/installment is approved, you can check the installment calendar as follows:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the portal with valid credentials.
3. The dashboard page is displayed. Click Services > Payments > Instalment Calendar.
4. The Instalment Calendar search page is displayed.
5. Enter the Demand ID.
6. Click the SUBMIT button.
7. The Instalment Calendar page is displayed.
8. Click the major head hyperlink to view minor head details.

Conclusion :

Applying for payment of GST in installments via FORM GST DRC-20 provides flexibility for taxpayers facing financial constraints. By following a simple online procedure and providing the necessary documentation, taxpayers can request deferred payment or installment options. Once approved, taxpayers can conveniently track their installment schedule through the GST portal.