NO.F.1-11(54)-GST/2016/ '3bh lf _,_/ GOVERNMENT OF TRIPURA

9a62d8eca0b141ebbe6502e4b9e6b1ceb1540820 · 2017 · Tripura

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Parent: The Tripura State Goods and Services Tax Act, 2017 (f49bb5282224ef697f4ea1a4f21117d556e6bec9)

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NO.F.1-11(54)-GST/2016/ '3bh lf _,_/ GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala , the __ M May, 2018. To Circular No.OS/2018- GST (State) The Superintendent of State Tax (All) Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. Sir, In reference to the subject cited above , it is to inform you the Central Board of Excise & Customs vide Circular No . 39/13/2018- GST dated 3rd April, 2018 has set up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portalwhich is annexed l).erewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act , 2017 (Tripura Act No. 9 of 20 17) for the purpose of uniformity in the implementation of the Act it is instructed to follow the Circular No. 39/13/2018- GST dated 3rd April , 2018 by the Central Board of Excise & Customs. In this regard , you are hereby requested to inform all the taxpayers under you respective jurisdiction accordingly. Yo aithf ly, - ~~~ \.~ Enclo.:Circular No. 39/ 13/2018-GST Yo aithf ly, - ~~~ \.~ (Dr. . Kaur, lAS) Chief Commissioner of State Tax Government of Tripura Copy to: The Principal Secretary, Finance, Government of Tripura for favour of kind information. The Under Secretary , GST Council Secretariat for compilation . The Additional Commissioner of State Tax, Agartala for information. The Assistant Commissioner of State Tax , Agartala for information . The Assistant Statistical Officer, Statistical Section, Ojo the Commissioner of Taxes & Excise, Agartala with request to upload the Circular in the Official website www. 

Rule TOC

7 · . GuardFile.

2 · Introduction

3 · . Scope

4 · IT -Grievance Redressal Committee

5 · Nodal officers and identification of issues

5 · .I 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 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 necessary, on the proposal of the GSTN and call meeting of GIC to examine the proposal and take decision thereon.

6 · 2 The committee shall examine and approve the suggested solution with such modifications as may be necessary.

6 · 3 IT-Grievance Redressal Committee may give directions as necessary to GSTN and field formations of the tax administrations for implementation of the decision.

7 · Legal issues

7 · 1 Where an IT related glitch has been identified as the reason for failure of a taxpayer in filing of 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 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-ls and filing of GSTR-3B

8 · 1 A large number of taxpayers could not complete the process of TRAN-I filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-I s due to IT related glitches. As a result, a large number of such TRAN-1 s are stuck in the system. GSTN shall such taxpayers who could not file TRAN-1 on the basis of electronic audit trail. It has been decided that all such taxpayers, who tried but were not able to complete TRAN-I procedure (original or revised) of filing them on or before 27.12.2017 due to IT-glitch, shall be provided the facility to complete TRAN-1 filing. It is clarified that the last date for filing of IRAN 1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-I.

8 · 2 The taxpayer shall not be allowed to amend the amount of credit in TRAN-I during this process vis-a-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed . If needed, GSTN may request field formations of Centre and State to collect additional document/ data etc. or verify the same to identify taxpayers who should be allowed this procedure.

8 · 3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-I s filed and submitted through this process.

8 · 4 The taxpayers shall complete the process of filing of IRAN 1 stuck due to IT glitches, as discussed above, 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 31 st 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.