The Excise and Taxation Department, Haryana, through Instruction No. 02/2026/GST-II dated 1 June 2026, has directed that Show Cause Notices (Form GST DRC-01) and Demand Orders (Form GST DRC-07) issued under Sections 73, 74, 74A, and 122 of the HGST/CGST Acts and related GST laws shall also be communicated to taxpayers through registered or speed post with acknowledgment due. The instruction has been issued in response to representations from trade and industry seeking better communication of GST proceedings. While notices and orders will continue to be legally served through the GST common portal under Section 169, postal communication will function only as an additional intimation mechanism and will not alter the statutory date of service. Proper Officers must dispatch such intimations within fifteen days of issuance and maintain dispatch registers, which will be monitored at ward and district levels. The measure aims to improve taxpayer awareness, transparency, and compliance in GST adjudication proceedings.
EXCISE & TAXATION DEPARTMENT, HARYANA
174117: 0172-2590990 ti: 0172-2590935 wvvw.haryanatax.gov.in
Instruction No. 02/2026/GST-II | Dated: 01/06/2026
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 Haryana Goods and Services Tax Act, 2017 by post.
In pursuance of the regular feedbacks and representations received from the trade and industry in the state underlying the necessity of communicating the notices and orders issued under the provisions of GST law also by post, the Government of Haryana has decided to additionally communicate the notices and orders under GST to the taxpayers by registered/speed post.
In exercise of the powers conferred under Section 168 of the Ilaryana Goods and Services Tax Act, 2017, and in supersession of instructions no. 01/2026/GST-II, issued vide No. 482/GST-II, dated 23.05.2026, I, Vinay Pratap Singh, Commissioner of State Tax, Haryana, hereby issue the following instructions:-
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 HGST 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 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 notice or order 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 will send 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 ward and monitor the same on fortnightly basis.
The Deputy Commissioner of State Tax of the district will supervise and countersign the dispatch registers maintained ward wise on monthly basis.
These instructions will, come into effect from the 1st June, 2026.
Dated:-
Place:-
VINAY PRATAP SINGH
Excise and Taxation Commissioner-cum-
Commissioner of State GST, Haryana
Copy to:
1. PS/ C&S E&T, Haryana.
2. PS/Excise and Taxation Commissioner, Ilaryana.
3. All Addl. Excise and Taxation Commissioners in the Head Office
4. All JETCs (Range/Appeal) in the State of Ilaryana.
5. All DETCs (ST) in the State of Haryana.
6. JDLs and DAs in the Head Office.
Dy. Excise and Taxa on Commissioner (GST),
Haryana, Panchkula.
