The indirect tax department said it would allow those who couldn’t file the TRAN-1 form on the GST Network portal for claiming transitional credit due to IT glitches to complete the process by the end of the month.
In what could come as a relief to some taxpayers, the indirect tax department on Wednesday said it would allow those who couldn’t file the TRAN-1 form on the GST Network portal for claiming transitional credit due to IT glitches to complete the process by the end of the month. However, this facility will be restricted to those who can demonstrate clear IT-related issues for not being able to comply. “GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit trail,” the circular issued by the department said. It added that taxpayers won’t be allowed to amend the amount of credit in TRAN-1 during this process from what was recorded in their failed attempts to file the form. The process of redressal of IT glitches will be carried out by a GST implementation committee (GIC), which will act as the IT grievance redressal committee. The circular said: “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 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.”