Filing of TRAN-1 to be allowed basis audit trail

Please find attached a recent circular issued by the CBIC regarding setting up of a IT grievance redressal mechanism for glitches experienced on the GSTN portal.   You would recall that NASSCOM had shared concerns pertaining to the technical glitches on GSTN and the resultant inability of companies to file TRAN 1 under the stipulated time frame. The circular seems to have addressed some of the concerns and even allows filing of TRAN 1 till May 2018 in certain specific cases.


Key important points emerging from the circular are as below:


  • Facility of filing of TRAN-1 shall be made available to those who could not file TRAN-1 earlier on the basis of electronic audit trail, no extension of date of filing, facility to be re-opened up to May 31, 2018 in specific cases. 
  • Issues to be addressed shall be identified by the GSTN, method of resolution shall be approved by the GST Implementation Committee (GIC) acting as the IT Grievance Redressal Committee;
  • Nodal officers to be appointed to address issues, taxpayers to make applications to filed officers or nodal officers where a glitch is experienced and the due process envisaged in law could not be completed;
  • Fine/ penalty to be waived where IT related glitch is identified as reason for failure in filing a return or form;


Please keep us updated on your feedback and experienced as we continue to engage with the GST council secretariat to raise key sector issues.

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