IT grievance redressal for GST portal glitches enabling committee-approved remedies and potential waiver of associated penalties. Establishes an IT Grievance Redressal Committee and nodal officer framework to address common GST portal technical glitches that prevent timely filing; GSTN will identify systemic defects from electronic records, collate taxpayer applications with evidence of bona fide attempts, and forward issues and proposed solutions to the committee. The committee will examine and approve remedies, direct implementation by GSTN and field formations, and may recommend waiver of fines or penalties for filers affected by portal glitches, with such waivers placed before the GST Council.
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Provisions expressly mentioned in the judgment/order text.
IT grievance redressal for GST portal glitches enabling committee-approved remedies and potential waiver of associated penalties.
Establishes an IT Grievance Redressal Committee and nodal officer framework to address common GST portal technical glitches that prevent timely filing; GSTN will identify systemic defects from electronic records, collate taxpayer applications with evidence of bona fide attempts, and forward issues and proposed solutions to the committee. The committee will examine and approve remedies, direct implementation by GSTN and field formations, and may recommend waiver of fines or penalties for filers affected by portal glitches, with such waivers placed before the GST Council.
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