Mechanism for Redressal of difficulties faced by taxpayers due to technical glitches on the GST portal

Apr 18, 2018 | by Avantis RegTech Legal Research Team

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The suppliers are allocated between the State Tax Department and the Central Tax Department. A nodal officer has been allocated to every taxpayer who has allocated to the Maharashtra State Tax Department. Therefore, to streamline the procedure of IT-Grievance redressal, a taxpayer, who could not comply for any submission on the GST portal due to technical glitches is required to make an application to his Nodal Officer in format prescribed as Annexure 1 through Physical application or by mail (Details of the Nodal officer for tax payer is available on Taxpayer shall file separate application for Grievances in respect of individual issue. The said application shall be accompanied by necessary evidences to establish that a bona fide attempt, to comply with the due process of law, was made by the taxpayer. The evidences may include either:

·         screenshots of the system taken on-or before due date,

·         correspondence made with GST helpdesk he, email copy or GST helpdesk ticket number,

·         copies of communication Made with Nodal Officer on or before due date.

·         any other information / document

In respect of the issues related to TRAN-1 Taxpayers are informed to make submission in respect of grievances relating to inability in filing TRAN-1 on or before the 23th April, 2018 to nodal officers.

The Nodal Officer shall verify the application and the evidence submitted by taxpayers and forward observations / recommendations in prescribed format to the appropriate authority as may be declared for IT redressal.

The Tax payer having any grievances in respect of the application for redressal made to nodal officer may apply to respective locational or Divisional Supervisory authority.


However, facility under this mechanism shall not be available to the cases where non-compliances are due to the reasons other than technical glitches like non-availability of Internet, problem of individual taxpayer or any other localized problem, if the issue/problem is due to some legal/procedural reason the same is not come into ambit of IT Grievance Redressal Mechanism.

[Trade Circular No. 13T of 2018]



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