IT grievance redressal mechanism enables corrective filing and penalty waiver where GST portal glitches prevent compliant filing. An IT Grievance Redressal Mechanism addresses systemic GST Common Portal failures that prevent classes of taxpayers from filing prescribed forms or returns; GSTN will identify affected taxpayers and forward issues with proposed solutions to the IT Grievance Redressal Committee (the GIC) which may approve corrective measures, direct implementation by GSTN and proper officers, and recommend waiver of fines or penalties under mitigating circumstances, with a targeted process for resolving TRAN 1 records stuck due to authentication glitches.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IT grievance redressal mechanism enables corrective filing and penalty waiver where GST portal glitches prevent compliant filing.
An IT Grievance Redressal Mechanism addresses systemic GST Common Portal failures that prevent classes of taxpayers from filing prescribed forms or returns; GSTN will identify affected taxpayers and forward issues with proposed solutions to the IT Grievance Redressal Committee (the GIC) which may approve corrective measures, direct implementation by GSTN and proper officers, and recommend waiver of fines or penalties under mitigating circumstances, with a targeted process for resolving TRAN 1 records stuck due to authentication glitches.
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