It has been decided by the Government to put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal. In this regard, GST Council has delegated powers to an IT Grievance Redressal Committee to approve and recommend to the GSTN the steps to be taken to redress the grievance and provide relief to the taxpayer. The relief could be in the nature of allowing filing of any Form or Return prescribed in law or amending any Form or Return already filed. However, where the problem relates to individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism shall not be available.

The mechanism inter alia envisages that taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal. The IT Grievance Redressal committee shall examine and approve the solutions as may be necessary for an identified issue.

The Circular also seeks to address the problems faced by the taxpayers who could not complete the process of filing of TRAN-1 by due date, due to IT-glitch such that the process of digitally signing/ validating TRAN-1 could not be completed. The taxpayer would be allowed to complete the process of filing such TRAN 1, stuck due to IT glitches, by 30^th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31^st May 2018.

The last date for filing of TRAN 1 is not being extended in general and only the taxpayers, who have been identified in terms of the circular issued in this regard, shall be allowed to complete the process of filing TRAN-1.

The decision relating to filing of TRAN-1 shall benefit 17,573 taxpayers who shall consequently be able to avail ₹ 2582.98 cr. as CGST credit and ₹ 1112.77 cr. as SGST credit. For further details, circular no. 39/13/2018-GST dated 03.04.2018 may be downloaded from the website www.cbec.gov.in.

IT grievance redressal mechanism allows corrective portal remedies and limited completion dates for filings interrupted by GST portal glitches. Establishes an IT Grievance Redressal Mechanism and an IT Grievance Redressal Committee empowered to identify demonstrable GST Common Portal malfunctions and recommend to the GSTN corrective measures permitting filing or amendment of statutory Forms or Returns; excludes individual/localised connectivity or power failures. A targeted concession allows taxpayers with TRAN-1 filings interrupted by portal glitches to complete TRAN-1 by 30 April 2018 and corresponding GSTR-3B by 31 May 2018, limited to taxpayers identified under the circular rather than a general deadline extension.