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    <title>Mechanism for redressal of difficulties faced by taxpayers due to technical glitches on the GST portal.</title>
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    <description>An IT Grievance Redressal Committee (via the GST Implementation Committee) will recommend remedial steps to GSTN where portal technical glitches prevent classes of taxpayers from timely filing and taxpayers substantiate bona fide attempts. Affected taxpayers must apply to their designated nodal officer in the prescribed format, attach evidentiary material (screenshots, helpdesk correspondence, nodal officer communications), and may escalate unresolved matters to locational or divisional supervisory authorities. The mechanism excludes non-technical or legal/procedural causes of non-compliance.</description>
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      <description>An IT Grievance Redressal Committee (via the GST Implementation Committee) will recommend remedial steps to GSTN where portal technical glitches prevent classes of taxpayers from timely filing and taxpayers substantiate bona fide attempts. Affected taxpayers must apply to their designated nodal officer in the prescribed format, attach evidentiary material (screenshots, helpdesk correspondence, nodal officer communications), and may escalate unresolved matters to locational or divisional supervisory authorities. The mechanism excludes non-technical or legal/procedural causes of non-compliance.</description>
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