The Rajasthan GST Department, via Circular (F.17(228)ACCT/GST/2023) dated May 16, 2025 under Section 168 of the RGST Act, clarified powers assigned through a common notification (Rajkaj no. 13924982 dated 03.03.2025). Entry no. 30 assigns the power to summon under Section 70(1) to Additional, Joint, Deputy, and Assistant Commissioners of State Tax. Their jurisdiction covers their respective zones or the entire state with prior approval. It is clarified that persons outside Rajasthan may also be summoned if required for liability determination.
Vide Rajkaj no. 13924982 dated 03-03-2025, a common notification has been issued in supersession of certain notifications and orders of this department, issued previously under various provisions of the Rajasthan Goods and Services Tax Act, 2017 as well as Rajasthan Goods and Services Tax Rules, 2017 so as to assign the functions to be performed under the Act and Rules made thereunder by a proper officer or authorised officer subject to the conditions mentioned in the said notification.
Certain doubts have been raised as regards to the powers assigned thereunder vide Entry no. 30. Therefore, so as to maintain uniformity in the works related to GST, it is clarified as under: –
As per Entry no. 30, the power to summon persons in pursuance of section 70(1) has been assigned to Additional /Joint/ Deputy/ Assistant Commissioner of State Tax with the jurisdiction as follows: –
“1. Territorial Jurisdiction of the concerned Zone/Circle/Ward; or
2. Whole area of the State of Rajasthan subject to the prior permission of Chief Commissioner/ Additional Commissioner of State Tax”
In this regard, it is hereby clarified that the territorial jurisdiction pertains to the taxpayers/persons located in the State of Rajasthan but in case, it is required to summon any person as regards to determination of their liability, any person from outside the State may also be summoned.
The Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/06/Raj-GST-Clarification-Circular.pdf
