The Maharashtra Government has issued a Mechanism for redressal of difficulties faced by taxpayers due to technical glitches on the portal www.mahagst.gov,in. of the Maharashtra Goods and Services Tax Department.
The department has made available various services in phased manners for making online compliances in respect of various provisions related to Registration, Returns, Payments e CST declaration, refunds, Form 704 etc.
In a Circular issued by Maharashtra, GST department said that some taxpayers are facing difficulties while making a transaction on the departmental MAHAGST portal www.mahagst,gov.in . The difficulties faced by taxpayers are either or technical i.e due to technical hitches on the portal or in applications of the automation system.
The Circular also said that It is observed that in some of the cases technical difficulties faced by taxpayers are not resolved before the time prescribed for compliance under various provisions of different acts administered by the department. This resulted in non-compliances or delayed compliance by taxpayers, making them liable for penal actions for such non-compliances.
The following are the mechanism mentioned in the Circular, Taxpayers, who could not make electronic compliance under various provisions of different acts due to technical glitches of departmental portal www,mahagst.gov.ip and Making them liable for penal actions for such non compliances or delayed compliances under various provisions of ACT can make an application for redressal under this mechanism.
A. in order to get the resolution through this mechanism, a taxpayer shall,
a. create service ticket through service request functionality available on the departmental portal www.mahagst.govjn.
b. make an : application to his nodal officer in the format prescribed as. Annexure A through. Physical application or by mail to the Nodal Officer The information of nodal officer of taxpayers is available on the www.mahagstgov,in,
c. file a separate application for grievances in respect of the individual issue. While filing an application taxpayer shall mention the name of function/ module along with the nature of difficulties at the appropriate place provided in an application. The names of functions/modules are given in Annexure B.
B. The said application shall be accompanied by necessary evidence to establish that a bona fide attempt, to comply with the due process of law, was made by the taxpayer. The evidence may include either
i. Service Ticket number created on the Mahagst portal on or before the due date, or
II. screen-shots of the system taken on-or before the due date, or
iii. Correspondence made with departmental authorities if any on or before the due date, or
iv. Any other information/document, which shows that an attempt has been made.
C. The Nodal Officer will verify the application and the evidence submitted by taxpayers and forward observations/recommendations in prescribed format to the appropriate authority as may be declared for IT redressal.
D. The Taxpayer having any grievances in respect of the application for redressal made to nodal officer may apply to respective locational or Divisional Supervisory authority.
The Circular also added that, However, a facility under this mechanism shall not be available to the cases where non-compliances are due to the reasons other than technical glitches like non-availability of the Internet to the dealer, the problem of an individual taxpayer or any other localized problem. If the issue/problem is due to some legal/procedural reason the same has not come into ambit of MAHAIT Grievance Redressal Mechanism.
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