GST Cases: Rajasthan GST Department issues Guidelines for Virtual Hearings [Read Circular]

The Rajasthan Goods and Services Tax (RGST) Department released new guidelines for virtual hearings, making it mandatory for taxpayers and their representatives to attend hearings online instead of appearing in person.

The guidelines were released under Section 168 of the RGST Act, 2017, aligning with the Union Government’s push for digital governance. They are effective immediately and apply to all cases handled by the Rajasthan Commercial Taxes Department.

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Virtual Hearing Guidelines

1. Mandatory Virtual Hearings for GST-Related Cases: All hearings related to tax adjudication, tax determination, appeals, and enforcement actions will now be conducted exclusively in virtual mode. In-person hearings will be permitted only in exceptional cases and require prior approval from the Additional Commissioner.

2. Advance Notification & Secure Hearing Links: Taxpayers and their authorized representatives will receive a notification in advance regarding:

• The date and time of the hearing.
• A secure virtual meeting link for participation.

The link should not be shared with unauthorized persons to maintain security.

3. Representation by Authorized Tax Professionals: If a taxpayer is represented by an advocate, consultant, or tax professional, they must:

• Submit a Vakalatnama (Power of Attorney) or Authorization Letter.
• Provide a copy of their photo ID and contact details.

Failure to submit these documents in advance will result in the representative being denied access to the virtual hearing.

4. Technical Requirements for Virtual Hearings: Taxpayers or their representatives must ensure they have:

• A stable internet connection.
• A computer, laptop, or mobile device with the required video conferencing application installed.

If technical issues occur, they will be allowed to connect via teleconference using mobile phones.

5. Proper Conduct and Decorum During Virtual Hearings: Participants must:

• Be appropriately dressed and maintain professional decorum.
• Follow proper etiquette and communication protocols.

Any misconduct could lead to penalties or legal action.

6. Digital Document Submission & Verification: Documents required for the case must be submitted digitally through the registered email ID. Physical submission of documents will be allowed only in rare cases, and they must be:

• Attested on every page by the taxpayer or their representative.
• Submitted at the designated facilitation desk at the district headquarters.
• Receipts will be issued for all physical submissions.

7. Official Record of Virtual Hearings: The statements made during the hearing will be documented and uploaded in PDF format under the ‘Proceedings’ tab on the GST web portal. Any additional documents submitted during the hearing must be sent digitally.

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8. Legal Validity of Virtual Hearings: Virtual hearings and digitally submitted documents will be legally valid under:

• Section 145 of the RGST/CGST Act, 2017.
• Section 4 of the Information Technology Act, 2000.

This ensures that virtual hearings have the same legal standing as in-person hearings.

9. Implementation and Nodal Officers for Assistance: The guidelines come into immediate effect and apply to all taxation-related matters under the Rajasthan GST Department. A list of Nodal Officers has been provided in Annexure-1, specifying district-wise officials responsible for handling document submissions and hearing-related queries.

To Read the full text of the Circular CLICK HERE

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