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 issue.
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.
Powered by Capital Market - Live News
Disclaimer: No Business Standard Journalist was involved in creation of this content