The Government of Rajasthan, Commercial Taxes Department, has issued instructions under Section 168 of the Rajasthan Goods and Services Tax Act, 2017, requiring additional communication of specified GST show cause notices and demand orders through registered post or speed post with acknowledgement due. The instructions were digitally signed on 12 October 2026.
The directions cover Show Cause Notices issued in FORM GST DRC-01 and Demand Orders issued in FORM GST DRC-07 under Sections 73, 74, 74A or 122 of the RGST Act, 2017 and CGST Act, 2017, Section 20 of the IGST Act, 2017, and relevant provisions of the Goods and Services Tax (Compensation to States) Act, 2017, where the total demand amounts to ₹1 lakh or more.
Where such notices or orders have already been issued and served through the GST common portal, the concerned Proper Officer must additionally send them by registered post or speed post with acknowledgement due to the taxpayer or authorised representative at the last known place of business or residence. This additional communication is for intimation purposes only.
Importantly, the date of receipt will continue to be the date on which the notice or order is made available on the GST common portal, in accordance with Section 169(1)(d) and Section 169(2). Postal intimation does not alter the deemed date of service.
The jurisdictional Proper Officer must dispatch the additional intimation within 15 days of issuance through the portal, maintain a dispatch register and monitor it fortnightly. The district Additional Commissioner of State Tax must supervise and countersign these registers monthly.
Government of Rajasthan
Commercial Taxes Department
www.rajtax.gov.in
Notification No. 17 (134) ACCT/GST/2017/PART-II | Dated: 12-10-2025
All Special Commissioners/Additional Commissioners/Joint Commissioners/
Deputy Commissioners /Assistant Commissioners,
State Tax,
Rajasthan, Jaipur
Subject: Instructions regarding intimation of Show Cause Notices and Demand orders issued by the Proper Officers under Sections 73, 74, 74A or 122 of the Rajasthan Goods and Services Tax Act, 2017 by post.
In pursuance of the regular feedbacks and representations received from the trade and industry and various Judicial pronouncement underlying the necessity of communicating the notices and orders issued under the provisions of GST law also by post, the need for communicating the notices and orders under GST to the taxpayers by registered/speed post in addition to the designated portal has been increasingly felt.
In exercise of the powers conferred under Section 168 of the Rajasthan Goods and Services Tax Act, 2017, it is hereby directed as under:-
The Show Cause Notice in FORM GST DRC-01 and the Demand Order in FORM GST DRC-07 issued under Sections 73, 74, 74A or 122 of the RGST Act, 2017, CGST Act, 2017, section 20 of the IGST Act, 2017 and the relevant provisions of the Goods and Services Tax (Compensation to States) Act, 2017 having total demand amounting to Rupees one lakh or more, which have already been issued and served upon the taxpayers through the GST common portal by the Proper Officers, shall, additionally, be sent through registered post/speed post with acknowledgement due, to the person for whom it is intended or his authorized representative if any, at his last known place of business or residence by the Proper Officer concerned for the purpose of intimation only.
Such notices or orders shall be deemed to have been received by the taxpayer on the date of making it available on GST common portal in accordance with clause (d) of sub-section (1) and sub-section (2) of Section 169 of the said Act.
The Jurisdictional Proper Officer shall ensure sending the intimation regarding the issuance of Show Cause Notice or the Demand Order, as the case may be, within fifteen days of issuance of such notice or order through the GST common portal. He will maintain the dispatch register of intimation of all such notices/orders in his office and monitor the same on fortnightly basis.
The Additional Commissioner of State Tax of the district shall supervise and countersign the dispatch registers maintained office-wise on monthly basis.
(Anandhi)
Chief Commissioner,
State Tax,
Rajasthan, Jaipur
F.17 (134) ACCT/GST/2017/
Date:Date: 2026-10-12
