The GST portal (www.gst.gov.in) serves as the digital hub for indirect tax compliance in India. However, technical glitches during peak filing periods often hamper taxpayers’ ability to file returns or access critical services. In such cases, taxpayers have specific rights under the law and established precedents. Here’s a comprehensive breakdown:
1. Legal Provisions for Technical Glitches
Rule 97A of the CGST Rules authorizes the government to notify alternate procedures when the portal malfunctions. This legal provision ensures that taxpayers are not unfairly penalized due to system failures.
Section 168A of the CGST Act, added during the COVID-19 period, also allows the government to extend deadlines in response to unforeseen disruptions, including technical breakdowns.
2. Right to Deadline Extensions
When GST portal issues affect filing windows, the CBIC (Central Board of Indirect Taxes and Customs) often issues notifications extending deadlines. These extensions are typically announced on the GST portal and CBIC’s official social media handles.
Example: In January 2025, the GSTN portal was down for hours during the GSTR-3B deadline. The government issued Notification Nos. 01/2025–CT and 02/2025–CT, granting return extensions for monthly and quarterly filers.
3. Waiver of Late Fees and Interest
Under Section 128 of the CGST Act, the government can fully or partially waive late fees for taxpayers impacted by portal issues. This relief is granted through formal notifications and applies when the outage affects a large number of taxpayers.
To claim such relief, it’s critical that the taxpayer attempted to file on time but was unable due to documented technical glitches.
4. Documentation Is Key
In case of a portal error:
- Take screenshots with visible timestamps showing errors.
- Save system-generated error logs, if available.
- Email the screenshots to your own registered email for recordkeeping.
- Maintain a log of filing attempts with exact times and messages received.
This documentation becomes vital if a penalty or interest notice is later issued and you need to contest it.
5. Grievance Redressal Mechanism
Taxpayers can raise complaints via:
- GST Self-Service Portal: https://selfservice.gstsystem.in
- Helpdesk number: 1800-103-4786
- Email: helpdesk@gst.gov.in
Always include your GSTIN, screenshots, time of the error, and nature of the issue for quicker resolution.
6. Judicial Recourse
If technical issues lead to unfair penalties, loss of Input Tax Credit (ITC), or rejection of returns, you can approach the High Court under Article 226 of the Constitution.
Relevant Case Law:
- Essel Mining & Industries Ltd.: Court granted relief for missed TRAN-1 filings due to portal issues.
- Telangana High Court: Allowed alternative filing methods and quashed penalties when GST portal failures were proven.
Courts have consistently ruled in favor of taxpayers who could prove genuine attempts at compliance.
7. Common Causes of GST Portal Errors
- Server overload near return deadlines.
- Incompatible browsers or expired digital signature certificates (DSCs).
- Network-related access issues.
- Cache or plugin interference on browsers.
To troubleshoot, clear browser cache, switch to incognito mode, use updated browsers, and verify DSC validity.
8. Proactive Steps You Can Take
| Action | Why It Matters |
| File early | Avoid portal rush and server slowdowns |
| Use offline utilities | Prepare returns without relying on the portal |
| Keep evidence of attempts | Supports future fee waiver or appeal |
| Monitor official updates | Know when extensions or reliefs are notified |
| Contact helpdesk immediately | Ensure your complaint is logged formally |
9. Role of Trade Bodies and the GST Council
Industry groups like FICCI, CII, and local chambers often escalate mass complaints to the GST Council. Collective representations have historically led to deadline extensions or systemic fixes.
Taxpayers should not hesitate to channel their grievances through such platforms if large-scale disruptions occur.
Conclusion
While the GST portal is essential for digital tax compliance, system failures do occur. When they do, taxpayers are not powerless. The legal framework, administrative practices, and court judgments provide protection in the form of:
- Deadline extensions
- Late fee waivers
- Grievance redressal mechanisms
- Judicial remedies
The key is to act early, document everything, and stay informed. If your compliance is disrupted due to a GST portal issue, you are entitled to relief — but that relief must be claimed responsibly and with proof.
