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The Writ Petitioner has approached this Court seeking a Writ of Mandamus directing the first respondent, the Principal Secretary/Commissioner of Commercial http://www.judis.nic.in Taxes to enable the petitioner to file GST TRAN 1 electronically and treat the same as filed in accordance with law.

2. Heard Mr.B.Raveendran, learned counsel for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader for respondents 1 & 2.

There is no representation on behalf of the third respondent.

3. At the outset, Mr.Hariharan states that the prayer is misconceived insofar as it seeks a direction as against R1, whereas the prayer should have been directed as against R3, the Nodal Officer GST implementation Commission.

4. Be that as it may, the short point canvassed is that the petitioner is entitled to the benefit of Input Tax Credit (ITC) which is to be availed of by filing Form TRAN 1. However, on account of certain technical difficulties, the petitioner has not been in a position to uphold the said Form, as a result of which, he is unable to utilize the Credit.

8. Resolution of stuck TRAN-1s and filing of GSTR-3B8.

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 http://www.judis.nic.in 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. 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 27.12.2017due toIT-glitch, shall be provided the facility to complete TRAN-1 filing. It is clarified that the last date for filing of TRAN 1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1.8.

8.3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process.

8.4 The 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 31stMay 2018.