FORM GST DRC-20 - Application requesting instalments for a quantified demand
A person seeks deferred payment or monthly instalments for eligible non-return-assessed dues.
Responsible actor: The taxable person requests; the Commissioner decides after the jurisdictional report. Provision: Section 80; rule 158(1)–(3).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current law checked 21 October 2026. Fictional September/October 2026 alternative branches, unsigned and unissued; source 2022 form plus identified later amendments.
Worked facts and completed entries
Separate small-demand branch: Aster requests four monthly instalments for a final non-return-assessed penalty demand 24000, CGST 12000 plus SGST 12000. Application10 September 2026 shows a genuine cash-flow shortage but the amount sought is below the rule 158(3)(c)25000 threshold. A prior-year instalment facility was allowed and fully discharged; no other default/recovery is assumed. The present application therefore fails the unambiguous minimum-amount condition.
1–3. Applicant and period
| 1. Name | Aster Learning Supplies Private Limited (fictional) |
|---|---|
| 2. GSTIN | 29AABCA0000A1ZT |
| 3. Period | January 2024 /FY 2023–24 |
| Demand ID | ILLUSTRATION-SMALL-PENALTY-2026 |
| Application reference / date | ILLUSTRATION-DRC20-SMALL /10 September 2026 |
Selected request paragraph
I request permission to pay 24000 in four monthly instalments of 6000 each, proposed 30 September,31 October,30 November and 31 December 2026. No separate single deferred-payment date is selected. I understand this request is not approval or an automatic stay and is subject to section 80/rule 158.
Demand components, INR
| Description | Central tax | State tax | Integrated tax | Cess |
|---|---|---|---|---|
| Tax / cess | 0 | 0 | 0 | 0 |
| Interest | 0 | 0 | 0 | 0 |
| Penalty | 12000 | 12000 | 0 | 0 |
| Fees | 0 | 0 | 0 | 0 |
| Others | 0 | 0 | 0 | 0 |
| Total | 12000 | 12000 | 0 | 0 |
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 10 September 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
Reasons and documents
The fictional customer-collection schedule delays cash receipts until late September. The attached cash-flow statement shows 6000 monthly capacity. Uploaded evidence is the final demand, financial position, receipts forecast and fully discharged prior-year instalment record. Nevertheless24000 is below 25000; cash-flow hardship does not disapply rule 158(3)(c).
Eligibility and consequences
Section 80 excludes liability self-assessed in a return, caps monthly instalments at 24 and preserves section 50 interest where payable. Rule 158(3) separately restricts existing defaults/recovery, prior-year instalment history and the minimum amount. The model supplies the prior-year history without reversing the rule’s published wording. If instalments were lawfully allowed, default in one would accelerate the whole outstanding balance without further notice; this request grants no such facility.
How this form moves the matter forward
- Identify an actual non-return-assessed demand and disclose the full amount, financial position and rule 158 history.
- Propose a feasible schedule and attach evidence; the Commissioner obtains a financial-ability report.
- Read the DRC-21 decision and original recovery obligations; an application alone does not extend time.
Evidence supporting these entries
- Final order/service, expiry and appeal/stay record
- Current Act-wise liability and all prior payments/recoveries
- Ownership/debt/court/payment evidence specific to the selected recovery method
- Cash-flow/financial position, prior-year facility and request schedule
Additional primary authority: Official CGST Act as on 11 June 2026, sections 78–80 PDF pages 73–75, section 83 PDF page 75, section 88 PDF pages 76–77, section 122(1)(vii).
Additional primary authority: Current rules 143–160, PDF pages 350–357; 144(5) payment from auction versus 147(12) payment from notice;159 current objection/release/expiry provisions.
Period and legal consequences
This completed example intentionally demonstrates a request that must be rejected because 24000 is below 25000. The statutory rule 158(3)(b) says “has not been allowed” in the preceding FY in the official text; the guidance does not silently change it to its opposite. No automatic approval based on hardship is promised.
Primary source and exact locator
Official notified form source: PDF pages 450-450; printed pages 444-444.
CGST Act and government-hosted Act and Rules compilation - Section 80; rule 158(1)–(3). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The taxable person requests; the Commissioner decides after the jurisdictional report. A person seeks deferred payment or monthly instalments for eligible non-return-assessed dues.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Final order/service, expiry and appeal/stay record; Current Act-wise liability and all prior payments/recoveries; Ownership/debt/court/payment evidence specific to the selected recovery method.