GST TRAN-1 technical glitch relief allows taxpayers to seek Nodal Officer intervention for delayed input tax credit migration.

Taxpayers who could not file FORM GST TRAN-1 within time because of a demonstrable technical glitch on the GST portal may seek recourse through the IT grievance redressal mechanism and approach the Nodal Officer. The Nodal Officer is to examine the complaint and, where the failure is not attributable to the taxpayer, facilitate upload and migration of input tax credit without treating the original deadline as decisive. The guidance reflects the remedial framework for portal-related compliance failures and supports belated TRAN-1 filing in appropriate cases.

---

---

Issues: Whether the petitioner, having failed to upload FORM GST TRAN-1 within time because of a technical glitch on the GST portal, was entitled to be directed to approach the Nodal Officer for enabling upload and migration of input tax credit.

Analysis: The petitioner had migrated to the GST regime and sought to carry forward input tax credit through FORM GST TRAN-1. The Court noted the Central Government circular providing an IT grievance redressal mechanism for taxpayers affected by technical glitches on the common portal and prescribing recourse to Nodal Officers where a demonstrable portal failure prevented compliance. In view of the asserted system error and the existence of earlier directions in similar matters, the Court held that the petitioner could be directed to approach the Nodal Officer, who would examine the grievance and facilitate upload without being constrained by the original time limit.

Conclusion: The petitioner was entitled to approach the Nodal Officer, and the authority was directed to consider the request and enable filing of FORM GST TRAN-1 if the failure was not attributable to the petitioner.

---