
Deferred Payment of GST
The GST Act facilitates the taxpayers to make deferred payments and to make payments in instalments. An application for this cause should be made in form GST DRC - 20. This application can be filed by a taxpayer to apply for one of the following two options when the payment cannot be done in one go.- Deferred payment: When the payment due is deferred at a later stage.
- Payment in instalments: When the due is paid in instalments.
Time Line of Form GST DRC - 20
Form GST DRC - 20 can be filed when the demand is pending for recovery under the GST Act against the taxpayer and when the taxpayer applies for deferred payment or makes a payment in instalments of an amount due under the GST Act.Payment using Form GST DRC - 20
The application for deferred payment using Form GST DRC - 20 cannot be filed against return related demands. However, the provisions for the application for deferred payment using Form GST DRC -20 other than return related demands are posted in Liability Register Part - B.Application Procedure
Given below is the application procedure for deferred payment or payment in instalments of an amount due under the GST Act.FIlings an application for Deferred Payment or Payment in Instalments
Step 1: Login to the Portal The taxpayer has to login to the official GST Portal. Step 2: Enter the Credentials The taxpayer has to enter the appropriate credentials. Step 3: Click on My Applications The taxpayer has to click on the 'Dashboard' tab, then 'Services' and then the 'User Services' option. From this option, click on 'My Applications'.

- If 'Monthly Instalments' option is selected, enter the number of months and click on 'Calculate' button. The 'Expected Monthly Instalment' is auto calculated and gets displayed on the screen. The per annum interest rate is mentioned under the table that will be levied on the Tax/ cess amount.

- If the 'Deferred Payment' option is selected, the taxpayer has to select the appropriate 'Due date of payment' from the calendar.

How to view filed application
Here are the steps that have to be followed to view the application details. Step 1: Select the Applications tab On the 'Case Details' page, the taxpayer has to click on the 'Applications' tab, if it is not selected by default. By clicking on this tab, the filed application can be viewed along with its supporting documents in PDF format.
Viewing the Order Issued on that Application
Step 1: Click the Orders tab On the 'Case Details' page, the taxpayer has to click on the 'Orders' tab. Through this tab, there is an option to view the issued order with all the documents in the PDF format. Step 2: Download the issued order Click the 'View' hyperlink in the 'Action' column to download and view the issued order.
Viewing Instalment Calender
Step 1: Login to the Portal The taxpayer has to login to the official GST portal. Step 2: Enter the Credentials The taxpayer has to enter the appropriate credentials. Step 3: Click on Instalment Calendar From the 'Services' tab, click on the 'Payments' option and click on 'Instalment Calendar'. Step 4: Enter the Demand ID The Demand ID has to be entered and click on the 'Submit' button. The instalment calendar page is displayed.
About the Author
BENNISHA THURAI CPost By IndiaFilings.
Updated on: April 15th, 2019
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