GST portal glitch relief allows nodal officer route for return filing and protects migration-related input tax credit.

A GST portal grievance mechanism may be invoked where a taxpayer demonstrates a technical glitch preventing return upload with supporting evidence. The nodal officer process contemplates forwarding the issue for resolution, and where similar taxpayers faced the same difficulty, the taxpayer may be permitted to use that route. The direction also protected migration-related input tax credit by ensuring it would not be lost if filing remained impossible for reasons not attributable to the taxpayer. The taxpayer was directed to apply to the nodal officer, who was to facilitate uploading of returns without reference to the time limit and act within the stipulated period.

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Issues: Whether the petitioner, who could not upload GST returns because of a claimed technical glitch on the portal, was entitled to directions enabling filing through the nodal grievance mechanism and consequential protection of input tax credit.

Analysis: The circular governing GST portal grievances contemplated a demonstrable glitch, an application to the nodal officer with supporting evidence, and forwarding of the issue for resolution. Since similar taxpayers had faced the same difficulty and the matter had earlier been addressed through the nodal officer mechanism, the petitioner was permitted to invoke that procedure. The direction also ensured that, if filing remained impossible for reasons not attributable to the petitioner, migration-related input tax credit would not be lost.

Conclusion: The petitioner was granted relief by directing application to the nodal officer, who was to facilitate uploading of returns without reference to the time limit and take steps within the stipulated period.

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