Under the new mechanism, if any taxpayer was unable to file any form or return due to a technical glitch by the due date, he or she would be allowed to do so within a stipulated time period.
In case any taxpayers could not complete the process of filing TRAN-1 (transitional credit form) in time due to the IT glitch, he or she would be allowed to complete the process by April 30.
The filing of GSTR 3B return for such TRAN-1 will have to be completed by May 31, the Finance Ministry said.
It added that the Goods and Services Tax (GST) Council has delegated powers to an IT-Grievance Redressal Committee to approve and recommend steps to be taken to redress the grievances and provide relief to the taxpayers.
The taxpayers would have to approach field officers/nodal officers where there was a demonstrable glitch on the common portal due to which the due process could not be completed.
"The IT Grievance Redressal Committee shall examine and approve the solutions as may be necessary for an identified issue," an official statement said.
The relief could be in the nature of allowing filing of any form or return, or amending any form or return already filed, it said.
"The decision relating to filing of TRAN-1 will benefit 17,573 taxpayers who will consequently be able to avail of Rs 25.82 billion as Central GST credit and Rs 11.12 billion as State GST credit," the statement said.