CBIC on 3rd April 2018 via Circular no. 39/12/2018-GST decided to put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to them.
IT Grievance Redressal Mechanism
- Where it has been identified that there is a failure in filing returns or forms within the time specified due to IT-related glitch and evidence available to establish bonafide attempt has been made to comply with the process of filing of form or return, GST Council has delegated powers to the IT Grievance Redressal Committee to 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.
- Problems that 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.
- Appointment of Nodal officer will be done to address the problem of taxpayer due to IT Glitches in the IT Grievance Redressal Mechanism is important.
- Taxpayers shall make an application along with evidence for identified issues to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue. All such applications shall be forwarded to GSTN.
- GSTN examine the applications and identified the issue where a large section of taxpayers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for the resolution of the problem.
- Where an IT related glitch has been identified as the reason for the failure of a taxpayer in the filing a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived.
Resolution of stuck TRAN-1s and filing of GSTR-3B
- GSTN shall identify all taxpayers who could not complete filling of TRAN-1 as they could not digitally authenticate due to IT glitches. It has been decided that all such taxpayers, who tried but were not able to complete the TRAN-1 procedure (original or revised) of filing them on or before 27.12.2017 due to IT-glitch, shall be provided the facility to complete TRAN-1 filing.
- It is clarified that the last date for filing of TRAN 1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1.
- Amount of Tax credit shall not be allowed to edit in this process.
- The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing the filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018.