In a significant taxpayer-oriented administrative measure aimed at strengthening communication, transparency and procedural fairness under the Goods and Services Tax (GST) regime, the Government of Rajasthan, Commercial Taxes Department, has directed GST authorities to additionally communicate specified Show Cause Notices (SCNs) and Demand Orders involving a total demand of ₹1 lakh or more through Registered Post/Speed Post with Acknowledgement Due, apart from making them available on the GST common portal.
The directions have been issued by Smt. Anandhi, Chief Commissioner, State Tax, Rajasthan, vide F.17(134) ACCT/GST/2017/PART-II (RajKaj Reference No. 25007477), in exercise of powers conferred under Section 168 of the Rajasthan Goods and Services Tax Act, 2017 (RGST Act).
The decision follows regular feedback and representations received from trade and industry, as well as various judicial pronouncements highlighting the importance of communicating GST notices and orders to taxpayers through additional modes of service.
Mandatory Postal Intimation for GST Demands of ₹1 Lakh or More
As per the instructions, Show Cause Notices in FORM GST DRC-01 and Demand Orders in FORM GST DRC-07, issued under Sections 73, 74, 74A or 122 of the RGST Act, 2017 and the CGST Act, 2017, as well as the applicable provisions of Section 20 of the IGST Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017, shall additionally be sent by Registered Post or Speed Post with Acknowledgement Due where the total demand is ₹1,00,000 or more.
The directions apply to the specified notices and orders which have already been issued and served upon taxpayers through the GST common portal by the concerned Proper Officers.
The additional postal communication is required to be sent to the taxpayer or their authorised representative, if any, at the last known place of business or residence, for the purpose of intimation.
Postal Intimation to Be Sent Within 15 Days
The Department has specifically directed the Jurisdictional Proper Officer to ensure that the postal intimation regarding issuance of the Show Cause Notice or Demand Order is dispatched within 15 days of issuance of the notice or order through the GST common portal.
This additional communication requirement seeks to improve taxpayer awareness of proceedings initiated against them, particularly where notices and orders involving substantial demands may otherwise remain unnoticed on the GST portal.
The measure is expected to provide an additional opportunity for taxpayers to become aware of pending proceedings and take appropriate action within the applicable statutory timelines.
Important Clarification: Date of Service on GST Portal Remains Unchanged
Significantly, the Department has clarified that the additional requirement of postal intimation does not alter the statutory date of service of the notice or order.
The instructions expressly provide that such notices and orders shall be deemed to have been received by the taxpayer on the date on which they are made available on the GST common portal, in accordance with Section 169(1)(d) read with Section 169(2) of the GST law.
Accordingly, the additional communication through Registered Post or Speed Post is intended only as a supplementary intimation mechanism and does not postpone, extend or restart the statutory limitation periods applicable to replies, payments or appeals.
Taxpayers must therefore continue to monitor their GST portal regularly and take necessary action within the statutory timelines calculated with reference to the legally applicable date of service.
Instructions Issued Following Trade Representations and Judicial Pronouncements
The Department has acknowledged that repeated representations from trade and industry, coupled with judicial pronouncements emphasising the need for effective communication of GST notices and orders, have highlighted the importance of adopting an additional mode of communication.
The decision represents an administrative effort to address situations where taxpayers may fail to notice electronically uploaded communications, potentially leading to missed opportunities to respond to Show Cause Notices or challenge adverse orders.
By requiring additional postal intimation for demands of ₹1 lakh or above, the Department aims to strengthen the communication process while retaining the existing statutory framework governing electronic service of notices and orders.
Mandatory Dispatch Register and Fortnightly Monitoring
To ensure proper implementation, the Department has further directed that Jurisdictional Proper Officers shall maintain a dispatch register recording the postal intimation of all such notices and orders.
The concerned Proper Officer is required to monitor the dispatch register on a fortnightly basis, ensuring that the prescribed postal communications are dispatched within the stipulated period.
This mechanism is intended to establish a verifiable administrative record of postal dispatch and promote accountability in the communication of GST notices and demand orders.
Monthly Supervision by Additional Commissioner
The directions also prescribe a supervisory mechanism for monitoring compliance.
The Additional Commissioner of State Tax of the concerned district shall supervise the dispatch registers maintained by the respective offices and countersign them on a monthly basis.
This additional oversight is expected to help ensure consistent implementation of the instructions across State Tax offices in Rajasthan.
Significant Implications for Taxpayers and GST Professionals
The decision is an important procedural development for businesses, taxpayers, tax consultants, chartered accountants and legal professionals dealing with GST assessments, adjudication and demand proceedings in Rajasthan.
The requirement of supplementary postal intimation is expected to improve communication regarding substantial tax demands and reduce the possibility of taxpayers remaining unaware of notices or orders uploaded on the GST common portal.
However, the new directions do not replace electronic service, invalidate notices served through the GST portal or provide any automatic extension of limitation periods.
Taxpayers should therefore continue to regularly verify notices and orders on the GST portal, maintain updated business and correspondence details, and respond to proceedings within the prescribed statutory deadlines.
Step Towards Greater Transparency and Taxpayer-Friendly GST Administration
The Rajasthan Government’s decision reflects an administrative approach towards improving transparency, taxpayer communication and procedural safeguards in GST proceedings.
By mandating additional postal intimation for Show Cause Notices and Demand Orders involving ₹1 lakh or more, together with prescribed dispatch timelines and supervisory controls, the Department has introduced a supplementary communication mechanism intended to reduce avoidable disputes arising from lack of awareness of GST proceedings.
The measure may also serve as a useful reference for other States considering similar administrative safeguards to improve communication between GST authorities and taxpayers.
The Instructions can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/rajasthan-gst-directs-speed-post-intimation-of-scns-and-demand-orders-of.pdf
