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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Ministry of Finance, Department of Revenue, Central Board of Excise & Customs (GST Policy Wing), New Delhi. 1. It has been decided 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 GET portal and the relief that needs to be given to them. The relief could be in the nature of allowing filling of any Form or Return prescribed in law or amending any Form or Return already filed. The details of the said grievance redressal mechanism are provided below: 2. Where an IT related glitch has been identified as the reason for failure of a class of taxpayer in filing of a return or a form within the time limit prescribed in the law and there are colla....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se, Patna- II, 4th Floor, CR Building (Annexe), Virchand Patel Path. Patna - 800001 Shri Santosh Kumar, Assistant Commissioner, CGST & Central Excise Division Muzaffarpur Lmli chatti, maripur Overbridge, Muzaffarpur - 842001 2 ----- do ----- Shri Swapan Kumar Ghosh, Assistant Commissioner, CGST & Central Excise Division Vaishali Dak Bunglow Road. Hajipur -844101 3 ----- do ----- Shri j. N. Chakraborty, Assistant Commissioner, CGST & Central Excise Division Begusarai Division Begusarai, Power House Road. Begusaral - 854101 4 ----- do ----- Shri Abdul Wahid, Assistant Commissioner. CGST Central Excise Division Darbhanga Division Darbhanga, Opposite- M, R. M, College, Lat Bagh. Darbhanga - 848004 5 ----- do ----- Shri Aloke ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ayer in filing of a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency; to the Government in terms of section 128 of the CCST Ace 2017 under such mitigating circumstances as are identified by the committee. All such notifications waiving fine or penalty shall be placed before GST Council. 6.2 Where adequate time is available, the issue of waiver of lee and penalty shall placed before the CST Council with recommendation of the IT-Grievance Redressal Committee. 7.1 A large number of taxpayers could not complete the process of TRAN-1 filing eit....