GST – States – 31/2018 – Dated:- 17-9-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 31/2018 (Circular No. 39/13/2018-GST) DATED: 17.09.2018 Subject: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. It has been decided 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 and the relief that needs to be given to them. The relief could be in the nature of allowing filing of any Form or Return prescribed in law or amending any Form or Return already filed. The details of the said grievance redressal mechanism are provided below: 2. Introduction Where an IT related glitch has been identified as the reason for failure of a class of taxpayer in filing of a return or a form within the time limit prescribed in the law and there are collat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tee. 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 adequately. 5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal. 5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bonafide attempt on the part of the taxpayer to comply with the due process of law. 5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of applicati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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/WBGST 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 available, the issue of waiver of fee and penalty shall be placed before the GST Council with recommendation of the IT-Grievance Redressal Committee. 8. Resolution of stuck TRAN-1s and filing of GSTR-3B 8.1 A large number of taxpayers could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1s due to IT related glitches. As a result, a large number of such TRAN-1s are stuck in the system. GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit trail.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30thApril 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. 9. The decisions of the Hon ble High Courts of Allahabad, Bombay etc., where no case specific decision has been taken, may be implemented in-line with the procedure prescribed above, subject to fulfilment of the conditions prescribed therein. Where these conditions are not satisfied, Hon ble Courts may be suitably informed and if needed review or appeal may be filed. 10. Trade may be suitably informed and difficulty if any in implementation of the circular may be brought to the notice of the Commissioner. 11. This circular shall be deemed to have come into force with effect from 03.04.2018. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal Date: 18.09.2018 Memo. 391 CT/PRO 3C/PRO/2018 – Circular – Trade Notice – Public Notice – I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =