Constitution of Grievance Redressal Committees at Zonal/ State level for redressal of grievances of taxpayers on GST related issues.

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....a structured grievance redressal mechanism should be established for the taxpayers under GST to tackle grievances of taxpayers on GST related issues of specific/ general nature. GST Council has accordingly approved constitution of 'Grievance Redressal Committee' at Zonal/State level consisting of both Central Tax and State Tax officers, representatives of trade and industry and other GST stakeholders. 2. The constitution of each such Grievance Redressal Committee, its functions and mandate shall be as under: 2.1 Constitution of the Committee: Each Zonal/State level Grievance Redressal Committee shall comprise of the following: i. Zonal Principal Chief Commissioner/ Chief Commissioner of Central Tax (Co-chair) ii. Chief Commissioner/ ....

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.... 3 consecutive meetings, without adequate reasons, will be deemed to have been withdrawn from the Committee and his place will be filled by fresh nomination by the Principal Chief Commissioner/Chief Commissioner of Central Tax in consultation with the Chief Commissioner/ Commissioner of State Tax. 2.3 Functions and mandate of the Committee: (i) Examining and resolving all the grievances and issues being faced by the taxpayers, including procedural difficulties and IT related issues pertaining to GST, both of specific and general nature. (ii) Referring any issue requiring a change in Act/Rules/Notification/ Form/Circular/ Instruction, etc., to the GST Council Secretariat and the relevant Policy Wing of the CBIC. (iii) Referring any ma....