TMI BlogSetting up of an IT Grievance Rederessal Mechanism to address the grievances Of taxpayers due to technical glitches on GST PortalX X X X Extracts X X X X X X X X Extracts X X X X ..... public is invited to Circular No. 39/13/2018-GST dated 3 rd April, 2018 issued under F.N0.267/7/2018-CX.8 by the Government Of India, 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s due to glitches, if any, in the Common Portal as clarified in the trade notice. Sl. No. Name address of Commissionerate Name Designation od Nodal Office Address 1 Central GST Excise, 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 Ghos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal. 5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bonafide attempt on part of the taxpayer to comply with the due process of law, 5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same, GSTN shall after verifying its electronic records and the application received, identify the issue involved where a large section of taxpayers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1. 72 The taxpayer shall not be allowed to amend the amount of credit in TRAN-1 during this process vis- -vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed. If needed, GSIN may request field formations of Centre and State to collect additional document/ data etc. or verify the same to identify taxpayers who should be allowed this procedure, 7.3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-Is filed and submitted through this process. 7.4 The taxpayers shall complete the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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