IT grievance redressal mechanism allows remediation and penalty waiver for taxpayers affected by systemic GST portal glitches. An IT grievance redressal mechanism addresses portal-wide GST filing failures: GSTN and appointed nodal officers identify affected taxpayers who provide evidence of bonafide filing attempts; matters are referred to the IT-Grievance Redressal Committee (GIC) which approves remedial measures, directs GSTN and field formations for implementation, and may recommend waiver of fines or penalties. GSTN will identify and permit completion of TRAN-1 filings stuck due to portal glitches, communicate with taxpayers, coordinate verification, and report results to the GIC, with field formations publicizing the procedure.