SME Times News Bureau | 26 Dec, 2019
The Finance Ministry on Wednesday notified setting
up of a GST grievance redress committee at zonal/state level after it was
approved in the last GST Council meeting this month.
The Council in its 38th meeting held on December 18 decided that a structured
mechanism be set up for the taxpayers under GST to tackle grievances of
taxpayers on GST-related issues of specific/general nature, Commissioner of
AGST Policy wing of the Finance Ministry in a letter to all Chief Commissioners
of Central Tax & GST and all Chief Commissioners/Commissioners of State Tax
said on Wednesday.
The Council has approved constitution of 'Grievance Redressal Committee (GRC)'
at Zonal/StateAlevel consisting of both Central Tax and State Tax officers,
representatives of trade and industry and other GST stakeholders.
The Committee will examine and resolve all issues being faced by the taxpayers,
including procedural difficulties and IT-related issues pertaining to GST.
It also can refer any issue requiring a change in Act/rules/notification/
form/circular/instruction to the GST Council Secretariat and the relevant
Policy Wing of the CBIC (Central Board of Indirect Taxes and Custom).
IT-related issues will be referred to GSTN.
Whenever a GST policy related issue is referred by a GRC, the Policy Wing of
CBIC would examine the said policy issue, and if required, would make suitable
recommendations to process it for placing it before the GST Council for its
consideration.
In case, where there are more than one state corresponding to a single Central
Tax Zone, the Grievance Redressal Committee will be constituted at state level
for each State. Where there are more than one Central Tax Zones in a state, the
committee would be constituted at the zonal level.
Each zonal/state level redressal Committee will comprise zonal principal chief
commissioner/chief commissioner of Central tax (Co-chair) , chief
commissioner/commissioner of state tax (co-chair), representatives of various
trade associations (up to 12).
Representatives of prominent associations of tax professionals such as
chartered accountants, tax advocates, tax practitioners (up to 4 in number),
nodal officer of ITGRC of the Central Tax and Nodal officer of ITGRC of the
state tax will also be part of it.