In a bid to make tax filing more convenient, the government on Wednesday announced the establishment of an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the Goods and Services Tax (GST) portal.
In this regard, the 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 portal. The IT Grievance Redressal committee shall examine and approve the solutions as may be necessary for an identified issue.
The circular also seeks to address the problems faced by 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 April 30, and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by May 31.
However, the Ministry of Finance clarified that 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 at an extended date.
As per the Ministry, the decision relating to filing of TRAN-1 shall benefit 17,573 taxpayers who shall consequently be able to avail Rs. 2582.98 crore as Central GST (CGST) and Rs. 1112.77 crore as State GST (SGST) credit.
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