The Government of Kerala, Kerala State Goods and Service Tax Department (“KGST”) vide its Notification No. 1/2020 – State Tax Dated February 20, 2020, has decided to establish a structured Grievance Redressal Mechanism for the taxpayers under GST to tackle their grievances on GST related issues of specific and general nature.
The proposed committee is to consist of the Chief Commissioner of Central Tax (Co-chair), Commissioner of State Tax (Co-chair), Representatives of Trade Associations up to 12 nos., Representatives of prominent Associations of Tax professionals up to 4 nos., Central and State Nodal officers of ITGRC (IT Grievance Redressal Cell), Representatives of GSTN assigned to the State, Additional Joint Commissioner – Central and State (Secretaries of GRC) and Any other member with the permission of the Co-chairs.
The term of the committee constituted shall be for a period of two years and the term of each member nominated shall also be for a period of two years. Any member of the committee who is absent for 3 consecutive meetings, without adequate reasons, will be deemed to have been withdrawn from the committee and his place will be filled by fresh nomination by the Commissioner of State Tax in consultation with the Chief Commissioner of Central Tax.
The functions and mandate that the Committee will be looking after it, are as follow :
(i) Examining and resolving all the grievances and issues being faced by the taxpayers, including procedural difficulties and IT related issues pertaining to GST, both specific and general nature.
(ii) Referring to any issue requiring a change in Act/Rules/Notification/Forms/Circular/ Instruction etc., to the GST Council Secretariat and the relevant Policy Wing of the CBIC.
(iii) Referring to any matter related to IT-related issues pertaining to GST Portal, to GSTN.
Whenever a GST Policy related issue is referred by a GR Committee, the concerned Policy Wing of CBIC would examine the said policy issue and if required would process the same for placing it before the GST Council for its consideration/approval. Likewise, if the matter is related to IT-related issues pertaining to GST portals the same would be resolved by GSTN in a time-bound manner preferably within one month.
The committee shall meet once every quarter or more frequently as decided by the Co-chairs. The Mechanism of Working of the Committee will be that the stakeholders may send their grievances/suggestions to the Secretary of the Committees who shall place the same before the Committee. Furthers the Secretary of the Committee shall also submit a quarterly progress report to the GST Council Secretariat as well as to the GST Policy Wings CBIC.
The Complete Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/02/Kerala-SGST-Department_N.No_.-01-2020-ST.pdf