A large section of taxpayers can face similar technical problems on the GST portal. Thus, the CBIC came up with the concept of IT grievance redressal mechanism to resolve such common and popular issues. The GST implementation committee sets up an IT Grievance Redressal Committee. It will approve and recommend to GSTN the steps to be taken for redressal of grievances.

However, taxpayer grievances related to matters other than technical problems like non-availability of the internet, issues of individual taxpayers or any other localised problem are not entertained by the GRC.

The following process will be followed to handle the taxpayer grievances:

  1. Application to the nodal officer: A nodal officer will be appointed for each state. Taxpayers can make an application to their respective jurisdictional nodal officers specifying the technical issues faced on the GST common portal.
  2. Submission of evidence: A taxpayer shall also submit evidence to the nodal officer to support the attempts made by him for complying with the due process of law.
  3. Sending such applications to GSTN: The jurisdictional nodal officers will examine the requests, collate them and then submit the same to GSTN nodal officer at his email ID – gstn.nodal@gstn.org.in in the below format:
  4. Table A: Details of the reporting Nodal Officer

     

    Name of the nodal officer

     

    Designation of the nodal officer

     

    Central/State Government

     

    State/Union Territory

     

    Email ID

     

    Phone number: Office/mobile

     

    Officer address

     

     

    Table B: Details of technical problems faced

     

    GSTIN of the taxpayer

     

    Legal name of the taxpayer

     

    Email of the authorised signatory for communication

     

    Category of the functionality where difficulty was faced (example GSTR-3B, TRAN-1)

     

    Description of the issue in detail

     

    Date when the taxpayer first tried to file the form

     

    Nature of error along with screenshots and other evidence

     

    Details of subsequent attempts of filing

     

    Nature of errors received while filing

     

    Date of the communication of the problem to the GST help desk or Self-Service Grievance Redress Portal along with the provided service request/ticket numbers. 

     

    Remarks of the nodal officer

     

     

  5. Investigation by the GSTN nodal officer: He will investigate each case with the technology team of Infosys and GSTN.
  6. Issue will be put before GRC: After examination and investigation of the grievances by the GSTN, the identified issue will be put before the IT Grievance Redressal Committee.
  7. Decision: The IT Grievance Redressal Committee will provide directions for resolution of the issue to the GSTN nodal officer who will further intimate the same to the jurisdictional nodal officers.

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