IT grievance redressal mechanism enables remediation for taxpayers affected by GST portal technical glitches, including filing and penalty waiver procedures. An IT Grievance Redressal Mechanism addresses systemic GST Common Portal glitches that prevent classes of taxpayers from filing returns or forms; nodal officers and GSTN gather applications and evidence of bonafide attempts, GSTN identifies systemic issues and forwards suggested solutions to the GIC acting as the IT-Grievance Redressal Committee, which may approve remedies, direct implementation, and recommend waiver of fines or penalties to the Government in emergencies, with non-emergency waiver proposals placed before the GST Council.
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 remediation for taxpayers affected by GST portal technical glitches, including filing and penalty waiver procedures.
An IT Grievance Redressal Mechanism addresses systemic GST Common Portal glitches that prevent classes of taxpayers from filing returns or forms; nodal officers and GSTN gather applications and evidence of bonafide attempts, GSTN identifies systemic issues and forwards suggested solutions to the GIC acting as the IT-Grievance Redressal Committee, which may approve remedies, direct implementation, and recommend waiver of fines or penalties to the Government in emergencies, with non-emergency waiver proposals placed before the GST Council.
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