MP Commercial Tax Office notifies Virtual Hearing Guidelines for GST:

MP Commercial Tax Office notifies Virtual Hearing Guidelines for GST The Office of the Commissioner, Commercial Tax, has issued a circular clarifying the procedure under the Central Goods and Services Tax (CGST) Act, 2017, in respect of assessment proceedings and hearings. According to the circular, the department has laid down clear guidelines for conducting hearings through virtual mode.

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Guidelines for Virtual Hearing

Under GST laws (Sections 73, 74, 107 and related rules), every taxpayer or affected person must be given a fair chance to explain their side before any decision is made. This follows the basic principle of natural justice. The MP Tax Department promotes easy and technology-based compliance. Therefore, hearings under GST laws will generally be conducted via virtual mode to make the process more transparent, simple, and convenient. All authorities should conduct these proceedings in a fair and transparent manner to ensure that natural justice is followed. In most cases, no physical presence is needed. However, in special or unavoidable situations, a person may apply for a physical hearing. If a physical hearing is approved by the concerned tax officer, the higher authority will be informed. The schedule of hearings will be uploaded in advance on the GST portal. The date, time, and meeting link will also be sent beforehand to the registered email ID or mobile number, usually at least one day before the hearing. The email should include all important details, such as information about the officer conducting the hearing and the technical support contact number. The virtual hearing link must not be shared with anyone else without permission from the concerned officer.

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V-hearings may be conducted using platforms such as NIC Webex, Google Meet, Microsoft Teams and others. The hearing can be attended using a computer, laptop, or mobile phone. The concerned officer shall maintain a record of the virtual hearing as the 'Record of Personal Hearing'. This record must be prepared in PDF format, duly signed by the officer, and a copy shall be forwarded to the taxpayer’s registered email in accordance with the prescribed procedure. For a complete list of all the guidelines, refer to the following: