GST IT Grievance Redressal Mechanism: Key Highlights from Circular No. 39/13/2018-GST

02March

GST IT Grievance Redressal Mechanism: Key Highlights from Circular No. 39/13/2018-GST

<h2>Key Clarifications on IT Grievance Redressal Mechanism</h2><h3>1. Purpose of the Mechanism</h3><ul><li>The GST Council has decided to set up an IT-Grievance Redressal Committee to resolve taxpayers' issues arising from technical glitches on the GST portal.</li><li>The relief provided may include:<ul><li>Allowing filing or amendment of returns/forms beyond deadlines.</li><li>Rectification of errors in previously submitted forms.</li></ul></li></ul><h3>2. Scope of the Mechanism</h3><ul><li>The mechanism applies to technical issues affecting a large section of taxpayers.</li><li>Individual taxpayer issues due to localized problems (e.g., internet failure, power cuts) are not covered under this mechanism.</li></ul><h3>3. Formation of IT-Grievance Redressal Committee</h3><ul><li>The GST Implementation Committee (GIC) will act as the IT Grievance Redressal Committee.</li><li>CEO, GSTN and DG (Systems), CBEC will be special invitees to meetings concerning IT issues.</li></ul><h3>4. Nodal Officers for Identifying Issues</h3><ul><li>The Central and State Governments will appoint nodal officers to handle taxpayer grievances related to IT glitches on the GST portal.</li><li>Taxpayers must submit an application to the field officers or nodal officers, providing evidence of technical failure that prevented them from completing the compliance process.</li><li>GSTN will verify the issue and forward it to the IT Grievance Redressal Committee with suggested solutions.</li></ul><h3>5. Suggested Solutions for IT-Related Problems</h3><ul><li>The GST Council Secretariat will seek inputs from the Law Committee before presenting the issue to the GIC.</li><li>The IT-Grievance Redressal Committee will approve and direct necessary actions for implementation by GSTN and tax authorities.</li></ul><h3>6. Legal Considerations & Penalty Waivers</h3><ul><li>If an IT-related issue prevents a taxpayer from filing a return or form, the consequential fines or penalties may be waived.</li><li>The IT Grievance Redressal Committee has been given powers to recommend penalty waivers in emergencies under Section 128 of the CGST Act, 2017.</li><li>All penalty waivers must be placed before the GST Council for approval.</li></ul><h3>7. Resolution of Stuck TRAN-1 Forms & GSTR-3B Filing</h3><ul><li>Many taxpayers were unable to complete TRAN-1 filings (for claiming pre-GST input tax credit) due to IT glitches.</li><li>GSTN will identify affected taxpayers through its electronic records and allow them to complete the TRAN-1 filing process.</li><li>Key deadlines:<ul><li>TRAN-1 filing completion: April 30, 2018</li><li>Filing of related GSTR-3B: May 31, 2018</li></ul></li><li>No new claims for TRAN-1 can be made—only those who attempted but failed due to technical issues will be allowed to complete the process.</li></ul><h3>8. Court Orders & Implementation</h3><ul><li>The decisions of High Courts (e.g., Allahabad, Bombay) on IT-related GST issues will be implemented in line with the prescribed procedure.</li><li>If conditions set by the Court are not met, the government may appeal or seek review.</li></ul><a href="https://cms.plasament.com/storage/shubham-pathak/circularno-39-cgst-1.pdf">circularno-39-cgst_1</a>

GST IT Grievance Redressal Mechanism: Key Highlights from Circular No. 39/13/2018-GST

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