It has been decided by the Government 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, says a
In this regard,
GST Council has delegated powers to an IT Grievance Redressal Committee to
approve and recommend to the GSTN the steps to be taken to redress the
grievance and provide relief to the taxpayer. The relief could be in the nature
of allowing filing of any Form or Return prescribed in law or amending any Form
or Return already filed. However, where the problem relates to individual
taxpayer, due to localised issues such as non-availability of internet
connectivity or failure of power supply, this mechanism shall not be available.
The mechanism inter alia envisages that 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. The IT Grievance Redressal committee shall
examine and approve the solutions as may be necessary for an identified
The Circular also seeks to address the problems faced
by the taxpayers who could not complete the process of filing of TRAN-1 by due
date, due to IT-glitch such that the process of digitally signing/ validating
TRAN-1 could not be completed. The taxpayer would be allowed to complete the
process of filing such 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.
The last date for filing of TRAN 1 is not being
extended in general and only the taxpayers, who have been identified in terms
of the circular issued in this regard, shall be allowed to complete the process
of filing TRAN-1.
The decision relating to filing of TRAN-1 shall
benefit 17,573 taxpayers who shall consequently be able to avail Rs. 2582.98
cr. as CGST credit and Rs. 1112.77 cr. as SGST credit. For further details,
circular no. 39/13/2018-GST dated 03.04.2018 may be downloaded from the
website www.cbec.gov.in, concludes the release.