The Haryana Excise and Taxation Department, in the decision to enhance communication with taxpayers, has issued fresh guidelines mandating that Show Cause Notices (SCNs) and Demand Orders issued under provisions of the GST law be additionally intimated through registered or speed post, even after being served via the GST common portal.
As per the guidelines, the State Government has been getting regular feedback and representations from trade and industry for the requirement of efficient communication of notices and orders issued under GST laws.
Businesses have frequently raised issues that notices uploaded on the GST portal may not be accessed because of technical problems, lack of timely alerts, or changes in authorised personnel managing GST compliance. Haryana has chosen to adopt additional communication procedures via postal delivery, which shall address such concerns.
The instruction includes show cause notices in Form GST DRC-01 and Demand Orders in Form GST DRC-07 issued under: Section 73, Section 74 of the HGST Act, 2017, Section 74A, Section 122 of the HGST Act, 2017 and corresponding provisions of the CGST Act, 2017, IGST Act, 2017 and GST (Compensation to States) Act, 2017
As per the new directions, where these notices or orders have already been issued via the GST common portal, the proper officer would also send an intimation through Registered Post, or Speed Post with Acknowledgement Due (AD) to the taxpayer, or, where applicable, to the authorised representative at the last known place of business or residence.
Department, the postal communication is intended solely for the objective of intimation. Under the guidelines, the legal date of service of the notice or order will continue to be regulated under the GST law and would be considered to be the date on which the notice or order is made available on the GST common portal in the context of section 169 of the GST Act.
Hence, the postal dispatch does not change the regulatory mode of service or extend limitation periods available to taxpayers. To confirm faster communication, the Jurisdictional Proper Officer has been asked to send the postal intimation within 15 days of issuance of the Show Cause Notice or Demand Order via the GST portal.
The officers should keep ward-wise dispatch registers; record information of all such postal intimations; and track dispatches on a fortnightly basis. The guidelines roll out a monitoring framework at the district level.
The Deputy Commissioner of State Tax of the concerned district will oversee compliance with the guidelines; review ward-wise dispatch registers; and countersign the records every month. It is anticipated to enhance accountability and ensure that taxpayers obtain timely details of GST proceedings initiated against them.
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Under Section 168 of the Haryana Goods and Services Tax Act, 2017, the new guidelines have been issued, and this will replace Instruction No. 01/2026/GST-II dated May 23, 2026. From June 1, 2026, the revised framework became effective.
