CBIC directs to Constitute of Grievance Redressal Committees at Zonal / State level for Redressal of Grievances of Taxpayers on GST related issues [Read Circular]

The Central Board of Indirect Taxes and Customs ( CBIC ) has directed to constitute of Grievance Redressal Committees at Zonal/ State level for Redressal of Grievances of Taxpayers on GST related issues.

The GST Council in its 38th meeting held on 18.12.2019 has decided that a structured grievance redressal mechanism should be established for the taxpayers under GST to tackle grievances of taxpayers on GST related issues of specific/ general nature.

The GST Council has accordingly approved the constitution of ‘Grievance Redressal Committee’ at Zonal/State level consisting of both Central Tax and State Tax officers, representatives of trade and industry and other GST stakeholders.

The constitution of each such Grievance Redressal Committees, its functions and mandate shall be as under:

2.1 Constitution of the Committee: Each Zonal/State level Grievance Redressal Committee shall comprise of the following:

1. Zonal Principal Chief Commissioner/ Chief Commissioner of Central Tax (Co-chair)
2. Chief Commissioner/ Commissioner of State Tax (Co-chair)

iii. Representatives of various Trade Associations – up to 12 in number

1. Representatives of prominent Associations of Tax Professionals like Chartered Accountants, Tax Advocates, Tax Practitioners etc. –up to 4 in number
2. Nodal officer of ITGRC of the Central Tax and Nodal officer of ITGRC of the State Tax.
3. The representative of GSTN handling the concerned Zone/ State

vii. Any other member with the permission of the Co-chairs.

viii. Additional/Joint Commissioner of office of Zonal Principal Chief Commissioner/ Chief Commissioner of Central Tax and an officer nominated by the Chief Commissioner/ Commissioner of State Tax – Secretaries of the GRC.