Circular No.ES/6/2018-19 April 4, 2018
To: Members of the Council
Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.
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.
IT Grievance Redressal Mechanism
Nodal officers and identification of issues
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.