This instruction provides for constitution of Grievance Redressal Committees at Zonal or State level pursuant to the GST Council’s 38th meeting. The GRCs are co-chaired by senior Central and State Tax officers and include representatives from trade bodies, tax professionals, GSTN, and departmental officers. Their mandate covers examination and resolution of procedural, policy, and IT-related GST grievances of specific and general nature. Policy matters are to be referred to the GST Council Secretariat/CBIC Policy Wing, while GST portal issues are to be routed to GSTN for time-bound resolution. The Committees meet quarterly, function for a two-year term, and submit progress reports. A GSTN portal is prescribed for recording, tracking, and transparent disposal of grievances under the supervision of jurisdictional Chief Commissioners.