In a significant taxpayer facilitation measure aimed at enhancing transparency and ensuring effective communication under the Goods and Services Tax regime, the Excise and Taxation Department, Haryana, has issued Instruction No. 02/2026/GST-II dated 01 June 2026, prescribing additional procedures for intimating Show Cause Notices and Demand Orders to taxpayers through registered post/speed post.
The instructions have been issued in response to regular feedback and representations received from the trade and industry regarding the necessity for better communication of notices and orders issued under the Haryana Goods and Services Tax Act, 2017. While such communications continue to be made through the GST common portal as per statutory provisions, the State Government has decided to supplement the existing mechanism by dispatching physical intimations through postal channels.
Exercising the powers conferred under Section 168 of the Haryana Goods and Services Tax Act, 2017, and in continuation of Instruction No. 01/2026/GST-II issued vide No. 482/GST-II dated 23.05.2026, the Commissioner of State Tax, Haryana has laid down detailed operational guidelines for field officers across the State.
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 HGST Act, 2017, corresponding provisions of the CGST Act, 2017, Section 20 of the IGST Act, 2017, and the relevant provisions of the GST (Compensation to States) Act, 2017, which have already been made available to taxpayers through the GST common portal, shall additionally be communicated through registered post or speed post.
The postal communication shall be addressed to the person to whom the notice or order is intended, or to his authorised representative, if any, at the last known place of business or residence available with the Proper Officer concerned for the purpose of intimation.
The Department has clarified that such notices and orders shall continue to be deemed to have been served 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 Haryana Goods and Services Tax Act, 2017. Accordingly, the additional dispatch through registered or speed post shall not alter the statutory provisions governing the date of service of notices.
To ensure timely communication, the Jurisdictional Proper Officer has been directed to send the postal intimation regarding the issuance of the Show Cause Notice or Demand Order within fifteen days from the date of issuance of such notice or order on the GST common portal.
The instructions further mandate that every Proper Officer shall maintain a dispatch register containing details of all such notices and orders communicated through registered or speed post. The dispatch records shall be reviewed and monitored fortnightly to ensure adherence to the prescribed timelines and procedures.
In addition, the Deputy Commissioner of State Tax of the concerned district shall supervise the implementation of these instructions and countersign the ward-wise dispatch registers on a monthly basis, thereby strengthening administrative oversight and accountability.
The Department has stated that these measures are intended to enhance taxpayer awareness, reduce instances of non-receipt of communications, and promote voluntary compliance under the GST framework while safeguarding the principles of natural justice.
These instructions shall come into force with effect from 01 June 2026.
Background: Under the GST framework, notices and orders are electronically communicated through the GST common portal. The Haryana Government has now introduced an additional communication channel through registered/speed post to ensure that taxpayers receive timely intimation regarding important proceedings, thereby facilitating informed participation in adjudication processes and strengthening trust between the tax administration and taxpayers.
The Instruction can be accessed at: https://haryanatax.gov.in/HEX/DownloadPDF?formName=/GST_Circulars/2026/02.pdf
