MP GST Issues SOP for Mandatory Virtual Personal Hearings from April 1

The Commercial Tax Department of Madhya Pradesh has issued a Standard OperatingProcedure (SOP) to conduct mandatory virtual personal hearings in GST proceedings. The new system will come into effect from April 1, 2026.

According to the department, the step has been taken to make tax administration more transparent, efficient and technology-driven. The move is also aimed at strengthening the faceless system of tax proceedings and reducing the need for physical visits to tax offices.

Under the new SOP, personal hearings in cases under Sections 73, 74 and 74A of the MPGoods and Services Tax (GST) Act, 2017, as well as certain appeal proceedings, will be conducted only through virtual platforms. These hearings will take place before passing orders related to tax demand, penalties or other actions.

The department stated that virtual hearings will ensure that taxpayers are given a fair opportunity to present their case, which is an important part of the principles of natural justice.

The SOP allows hearings to be conducted through platforms such as NIC Webex, Google Meet or Microsoft Teams. Taxpayers or their authorised representatives will receive the date, time and virtual meeting link through the BO Portal, registered email or mobile number, usually one day before the hearing.

Taxpayers appearing through authorised representatives will be required to submit documents such as an authorisation letter, identity proof and contact details before the hearing. The department has also clarified that all participants must maintain proper decorum during the virtual proceedings.

After the hearing, the officer will prepare a Record of Personal Hearing in PDF format and send a copy to the taxpayer through email. The department also stated that documents submitted electronically and records of virtual hearings will be treated as valid legal records under the GST law and the Information Technology Act, 2000.

The SOP makes virtual hearings mandatory but the department said that physical hearings may be allowed in exceptional circumstances if a taxpayer submits a valid request explaining the need for an in-person hearing.

The Commercial Tax Department has directed all officers and appellate authorities to begin implementing the new procedure and to inform tax consultants and business associations about the changes before the rules become mandatory in April 2026.

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