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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.

Circular No.ES/6/2018-19                                                                                          April 4, 2018

To: Members of the Council

SubSetting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.

Dear Member,

We would like to inform you that the Central Board of Indirect Taxes and Customs (CBEC) has issued Circular No. 39/13/2018- GST dated 03th April, 2018 regarding setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.

An IT Grievance Redressal Mechanism has been formed by CBIC for the taxpayers to address the difficulties faced by taxpayers owing to technical glitches in the Goods and Services Tax (GST) portal.  The relief could be in the nature of allowing the filing of any Form or Return prescribed by law or amending any Form or Return already filed. This mechanism will approve and recommend to the GSTN the steps to be taken to redress the grievance and the procedure to be followed for implementation of the decision.

Scope

  • Problems which are proposed to be addressed through this mechanism would essentially be those which relate to Common Portal (GST Portal) and affect a large section of taxpayers.
  • This mechanism shall not be available for the problems related to the individual taxpayer, due to localized issues such as non-availability of internet connectivity or failure of power supply.

IT Grievance Redressal Mechanism

  • Any issue which needs to be addressed through this mechanism shall be identified by GSTN and the method of the resolution approved by the GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee.

Nodal officers and identification of issues

  • Nodal officers would be appointed by GSTN, Central and State government in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal.
  • Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal.
  • Such an application shall enclose evidences as may be needed for an identified issue to establish bonafide attempt on the part of the taxpayer to comply with the due process of law.
  • These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem.

The Board further said that where an IT related glitch has been identified as the reason for the failure of a taxpayer in the filing of a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency, to the Government in terms of section 128 of the CGST Act, 2017 under such mitigating circumstances as are identified by the committee. All such notifications waiving fine or penalty hall be placed before GST Council

Tax payers shall complete the process of filing of TRAN- 1 stuck due to IT glitches by 30th April, 2018 and the process of completing filing of GSTR-3B which could not be filed for such TRAN 1 shall be completed by 31st May, 2018.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

 S. BALARAJU
EXECUTIVE DIRECTOR

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