Taxpayers who could not complete the process of filing transitional credit form Tran-1 on the GSTN portal due to technical GST glitches now such taxpayers would be allowed to complete the process of filing such TRAN 1 by 30th April 2018, the FM said today.
However, these taxpayers will not be allowed to amend the amount of transitional debt claimed during filing of the form. credit they had claimed while filing the form.
The ministry said that the process of filing a large number of TRAN-1 taxpayers was not completed as they were unable to digitally certify due to the IT-related glitches, adding that GSTN shall identify such taxpayers on the basis of “electronic audit trail”.
“It has been decided that all such taxpayers, who tried but were not able to complete Tran-1 procedure (original or revised) of filing them on or before December 27, 2017, due to IT-glitch shall be provided the facility to complete Tran-1 filing,” it said in a circular.
If needed GSTN may request field formations of the States and Centre to collect additional document and data or identify taxpayers, who should be allowed this process.
The ministry said “The taxpayers shall complete the process of filing of Tran-1 stuck due to IT glitches by 30th April and the process of completing filing of GSTR 3B that can’t be filed for such Tran-1 shall be completed by 31st May 2018,”. The persons registered under the GST Act were required to file a TRA-1 declaration who wish to claim credit for paid under pre-GST rule. The process of filling the claim form on the GSTN portal was open between August-December 2017.
The GST Council, headed by FM Arun Jaitley and comprising his state counterparts, had on 10th March decided to set up an IT Grievance Redressal Mechanism to address the grievances of taxpayers in the view of technical glitches on GST portal.
However, where the problem relates to individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism shall not be available, the circular said. It further said that any issue which needs to be addressed through this mechanism shall be identified by the GST Network and the method of resolution would be approved by the GIC (GST Implementation Committee) which shall act as the IT Grievance Redressal Committee.
“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 taxpayers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem,” the circular added.