The Haryana GST Department has issued Instruction No. 02/2026/GST-II dated 01.06.2026 introducing an important taxpayer-friendly administrative measure by requiring additional postal intimation of GST Show Cause Notices and Demand. However, taxpayers must note that this is only a supplementary communication mechanism. The statutory service of notices continues to occur through the GST common portal under Section 169, and all limitation periods for reply, payment, or appeal will continue to run from the date of portal availability and not from the date of postal receipt. The instruction supersedes the earlier Instruction No. 01/2026/GST-II dated 23.05.2026 and introduces a mechanism for additional communication of Show Cause Notices and Demand Orders through registered or speed post.

The Commissioner of State Tax, Haryana has directed that 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, CGST Act, IGST Act and the GST (Compensation to States) Act, which are already served through the GST common portal, shall also be communicated to taxpayers through registered post or speed post with acknowledgement due.

The postal communication is intended only as an additional mode of intimation and shall be sent to the taxpayer or his authorised representative at the last known place of business or residence.

The instruction expressly clarifies that the statutory service of notice or order continues to be governed by Section 169 of the GST Act. Accordingly, a notice or order shall be deemed to have been received by the taxpayer on the date it is made available on the GST common portal under Section 169(1)(d) read with Section 169(2).

Therefore, dispatch through registered or speed post does not alter the legal position regarding service of notices. The date of uploading on the GST portal remains the legally relevant date for computing limitation periods, filing replies, appeals, or other statutory compliances.

Instruction No. Instruction No. 02/2026/ GST-II dated 01.06.2026 can be accessed at https://taxo.online/wp-content/uploads/2026/06/GST_Circulars_2026_02.pdf