Rajasthan GST Department Issues Guidelines For Virtual Hearings

In response to the Budget Speech 2025-26, the Rajasthan Goods and Service Tax (GST) department has released guidelines for conducting virtual hearings. These provisions ensure that opportunities for hearings are included in various sections of the Rajasthan Goods and Service Tax (RGST) and Central Goods and Service Tax (CGST) Act, 2017, particularly concerning adjudication, tax determination, and appeals under these Acts.

The Rajasthan GST Department has mandated virtual hearings for all taxation-related cases (GST, VAT, etc.), effective immediately. In-person appearances will only be permitted with prior approval. Hearing details and links will be communicated through registered email or mobile numbers.

Taxpayers are required to submit authorization letters and photo IDs for their representatives in advance. Submissions made during virtual hearings will be recorded and uploaded in PDF format on the Boweb portal. Documents can be submitted either digitally or physically at district facilitation desks.

Upon receiving the documents, the nodal officer will ensure they are forwarded to the concerned officer, reaching them within a maximum of five working days. The proceedings of the virtual hearing, along with the documents submitted in this manner, will be considered valid under the RGST/CGST Act, 2017, in accordance with Section 145 of the said Acts and Section 4 of the Information Technology Act, 2000.

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