https://www.taxtmi.com/caselaws?id=375289 Taxpayers who could not file FORM GST TRAN-1 within time because of a demonstrable technical glitch on the GST portal may seek recourse through the IT grievance redressal mechanism and approach the Nodal Officer. The Nodal Officer is to examine the complaint and, where the failure is not attributable to the taxpayer, facilitate upload and migration of input tax credit without treating the original deadline as decisive. The guidance reflects the remedial framework for portal-related compliance failures and supports belated TRAN-1 filing in appropriate cases. en-us Tue, 12 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375289 Taxpayers who could not file FORM GST TRAN-1 within time because of a demonstrable technical glitch on the GST portal may seek recourse through the IT grievance redressal mechanism and approach the Nodal Officer. The Nodal Officer is to examine the complaint and, where the failure is not attributable to the taxpayer, facilitate upload and migration of input tax credit without treating the original deadline as decisive. The guidance reflects the remedial framework for portal-related compliance failures and supports belated TRAN-1 filing in appropriate cases. Case-Laws GST Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375289