Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals Short Notes News Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.

Goods and Services Tax - 39/13/2018 - Dated:- 3-4-2018 - 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 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All), The Principal Director Generals/ Director Generals (All). Sub: Madam/Sir, It has been decided to put in place an IT-Grievance Redr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing of a return or a form within the time limit prescribed in the law and there are collateral evidences available to establish that the taxpayer has made bonafide attempt to comply with the process of filing of form or return, GST Council has delegated powers to the IT 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 the decision. 3. Scope Problems which are proposed to be add .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBEC shall participate in these meetings as special invitees. 5. Nodal officers and identification of issues 5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem. 6. Suggested solutions 6.1 GST Council Secretariat shall obtain inputs of the Law Committee, where necessar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency, to the Government in terms of section 128 of the CGST Act, 2017 under such mitigating circumstances as are identified by the committee. All such notifications waiving fine or penalty shall be placed before GST Council. 7.2 Where adequate time is a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.