Circular No. 39/13/2018-GST
F. No. 267/7/2018-CX.8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, dated the 3rd April, 2018
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioner of Central Tax (All),
The Principal Director Generals/ Director Generals (All).
Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances oftaxpayers due to technical glitches on GST Portal-reg.
It has been decided to put in place an IT-Grievance Redressal Mechanism to address thedifficulties faced by a section of taxpayers owing to technical glitches on the GST portal andthe relief that needs to be given to them. The relief could be in the nature of allowing filing ofany Form or Return prescribed in law or amending any Form or Return already filed. Thedetails of the said grievance redressal mechanism are provided below:
Where an IT related glitch has been identified as the reason for failure of a class of taxpayerin filing of a return or a form within the time limit prescribed in the law and there arecollateral evidences available to establish that the taxpayer has made bonafide attempt tocomply with the process of filing of form or return, GST Council has delegated powers to theIT Grievance Redressal Committee to approve and recommend to the GSTN the steps to be
taken to redress the grievance and the procedure to be followed for implementation of thedecision.
Problems which are proposed to be addressed through this mechanism would essentially bethose which relate to Common Portal (GST Portal) and affect a large section of taxpayers.Where the problem relates to individual taxpayer, due to localised issues such as nonavailability of internet connectivity or failure of power supply, this mechanism shall not beavailable…..