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10 Apr 2018

CBIC set up IT Grievance Redressal Mechanism for technical glitches on GST Portal

The CBIC has introduced IT Grievance Redressal Mechanism for addressing the technical glitches on the GST portal, vide Circular No. 39/13/2018-GST dated 3rd April, 2018, and to provide relief that need to be given to a section of taxpayers facing difficulties. The relief could be in the nature of:

  • allowing filing of any return or form prescribed under the GST law or
  • amending any return or form already filed
For this GST Council has delegated the powers to the IT grievance redressal committee to approve and recommend to the GSTN, the steps that need to be taken to address the grievances and the procedure to be followed for implementation of the decision. Nature of problems need to be addressed:

The Committee shall essentially address those issues which relate to GSTN portal like problem with filing/ amending of any statutory Form/ Return that affect large section of taxpayers, and the problems relating to individual taxpayers due to non-localized issues such as non-availability of internet connection or failure of power supply shall not be addressed under this mechanism.

Process for obtaining solution for the problem:
  • Taxpayer facing problem shall make an application along with requisite evidences to establish the attempt made by the him to comply with the due process under law, to the field officers or the nodal officers, as appointed by the GSTN, Central and State government.
  • Such applications shall be compiled by the aforesaid officers and be forwarded to GSTN
  • GSTN on receipt of applications shall examine and identify the issues involved, where a large section of tax payers are affected, and then forward the same along with the suggested solutions for resolution of the problem to IT Grievance Redressal Committee.
  • IT-Grievance Redressal Committee shall after examining the examining the suggested solutions may give necessary directions to GSTN and field formations of the tax administrations for implementation of the decision.
Relaxations provided: The Committee can recommend for waiver of fine or penalty upon failure of taxpayer in filing return or form due to IT related glitch. All the notifications waiving the fine or penalty shall be placed before the GST Council. Resolution of stuck TRAN-1 and filing of GSTR-3B
  • The taxpayers as identified by the GSTN on the basis of electronic audit trail, who could not complete the process of filing of TRAN-1(original or revised) on or before 27th December, 2017 due to IT glitch, shall be provided the facility to complete the filing of TRAN-1 upto 30th April, 2018 and further filing of GSTR-3B, which could not be filed for such TRAN-1 shall be completed by 31st May, 2018.
  • The taxpayer cannot amend the amount of credit in TRAN-1 during this process
  • However, last date of filing TRAN-1 is extended only for such identified taxpayers to complete the process and not for other taxpayers.