Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.

IT grievance redressal mechanism for GST portal glitches enabling remedial filings and potential penalty waivers for affected taxpayers.

An IT Grievance Redressal Mechanism is established for GST Portal-wide technical glitches where GSTN, on verifying electronic records and taxpayer evidence of bona-fide attempts, identifies class-wide issues and forwards suggested solutions to the GST Implementation Committee acting as the IT-Grievance Redressal Committee for approval and implementation; nodal officers will collate applications, the committee may direct remedial steps and recommend waiver of fines or penalties under mitigating circumstances, and GSTN will identify and enable completion of stuck TRAN-1 and related GSTR-3B filings without permitting amendment of recorded credit amounts.