Govt Allows the filling of Pending Tran-1 and related GSTR3B

Subject: Circular on setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. It has been decided by the Government 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 GST portal. 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 grievance and provide relief to the taxpayer. The relief could be in the nature of allowing the filing of any Form or Return prescribed in law or amending any Form or Return already filed. However, where the problem relates to the individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism shall not be available.

2. The mechanism inter alia envisages that taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common P01tal 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.

3. The Circular also seeks to address the problems faced by the taxpayers who could not complete the process of filing of TRAN-1 by the due date, due to IT-glitch such that the process of digitally signing/ validating TRAN-1 could not be completed. The taxpayer would be allowed to complete the process of filing such TRAN-1, stuck due to IT glitches, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN-1 shall be completed by 31st May 2018.

4. The last date for filing of TRAN 1 is not being extended in general and only the taxpayers, who have been identified in terms of the circular issued in this regard, shall be allowed to complete the process of filing TRAN-1.

5. The decision relating to filing of TRAN-I shall benefit 17,573 taxpayers who shall consequently be able to avail RA. 2582.98 cr. as CGST credit and 1112.77 cr. 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.