In supersession of Instruction No. 01/2026/GST-II issued vide No. 482/GST-II dated May 23, 2026, the Commissioner of State Tax, Haryana has issued the following instructions in exercise of powers under Section 168 of the Haryana Goods and Services Tax Act, 2017.

Show Cause Notices in FORM GST DRC-01 and Demand Orders 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 relevant provisions of the GST (Compensation to States) Act, 2017, which have already been issued and served through the GST common portal, shall additionally be sent through registered post/speed post with acknowledgement due to the person concerned or his authorised representative at his last known place of business or residence by the Proper Officer, for the purpose of intimation only. Such notice or order shall be deemed received by the taxpayer on the date of making it available on the GST common portal in accordance with Section 169(1)(d) and Section 169(2) of the said Act.

The Jurisdictional Proper Officer shall send the intimation regarding issuance of the Show Cause Notice or Demand Order within fifteen days of issuance through the GST common portal and shall maintain the dispatch register of all such notices/orders in his ward on a fortnightly basis. The Deputy Commissioner of State Tax of the district shall supervise and countersign the dispatch registers maintained ward-wise on a monthly basis.

The instructions are addressed to all Addl. Excise and Taxation Commissioners, JETCs (Range/Appeal) and DETCs (ST) in Haryana and are signed by Vinay Pratap Singh, Excise and Taxation Commissioner-cum-Commissioner of State GST, Haryana.