GSTN glitches: Govt sets up this mechanism to help taxpayers file TRAN-1

The government has put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal, according to a Ministry of Finance statement. In this regard, GST Council has delegated powers to an IT Grievance Redressal Committee to approve and recommend to the GSTN the steps to be taken to redress the grievances and provide relief to the taxpayers. 
 
The circular seeks to address the problems faced by the taxpayers who could not complete the process of filing of TRAN-1 by due date in the wake of IT glitches.  These taxpayers would be allowed to complete the process of filing TRAN 1 stuck due to IT glitches, by April 30, 2018, and the process of completing filing of GSTR 3B, which could not be filed for such TRAN 1, shall be completed by May 31, 2018. The last date for filing of TRAN 1 has not been extended and only the taxpayers, who could not file tax due to IT glitch, will be allowed to complete the process of filing TRAN-1.
 
However, where the problem relates to individual taxpayer due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism will not be available, the statement said. The mechanism envisages that taxpayers should make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue due to which the due process as envisaged in law could not be completed on the Common Portal. 
 
"The IT Grievance Redressal committee shall examine and approve the solutions as may be necessary for an identified issue," the statement said. The decision relating to filing of TRAN-1 shall benefit 17,573 taxpayers, who shall consequently be able to avail Rs 2,582.98 crore as CGST credit and Rs 1,112.77 crore as SGST credit. For further details, circular no. 39/13/2018-GST, dated 03.04.2018, may be downloaded from the website www.cbec.gov.in.