Personal Hearing Before GST Authorities: Who Can Appear and How to Prepare

A GST notice often ends with a line offering a personal hearing, or the officer fixes a date for one. Many business owners either ignore it or attend unprepared. A personal hearing is the taxpayer’s opportunity to explain the facts and the law before an order is passed, and it can make a real difference to the outcome.

This article explains when a personal hearing is given, who can represent a taxpayer, and how to prepare.

When a personal hearing is given

• In proceedings for determining tax, interest and penalty, an opportunity of hearing is to be given where the taxpayer requests it in writing, or where an adverse decision is contemplated against the taxpayer
• Hearings are also given in registration matters, such as cancellation and revocation, and in appeals
• The notice or a separate communication gives the date, time and mode of hearing; many hearings are now held online

Who can represent a taxpayer

Under Section 116 of the CGST Act, a taxpayer may appear through an authorised representative, who can include:

• A relative or regular employee of the taxpayer
• An advocate entitled to practise in a court in India
• A practising Chartered Accountant, Company Secretary or Cost Accountant
• A retired officer of the tax department, subject to conditions
• A GST practitioner enrolled under the law

The representative needs a written authorisation from the taxpayer.

Common matters that reach a hearing

Matter	What the officer is usually looking at
Mismatch between returns	Differences between GSTR-1, GSTR-3B and GSTR-2B, or between GST returns and income tax figures
Input tax credit	Credit claimed on invoices not reflected, from cancelled suppliers, or on blocked items
Late filing and interest	Interest on delayed payment and late fees
Registration	Cancellation by the officer, or revocation of a cancelled registration. See reactivating a cancelled GST registration
Show cause notices	Proposed demand with interest and penalty. See common causes of show cause notices

How to prepare

1. Read the notice: the section, the period, the amount proposed and the reasons
2. Reconcile the figures: returns, books, invoices, e-way bills and bank statements for the period
3. File a written reply before the hearing, with a point-by-point response and documents; a hearing without a written reply is weaker
4. Prepare a short summary of your main points and the documents supporting each
5. Attend on time, or request an adjournment in writing with reasons; adjournments are limited
6. After the hearing, file any additional documents the officer asked for within the time given

Points to remember

• The officer must consider the reply and the submissions; an order passed without a hearing, where one was due, can be challenged
• Keep copies of everything filed and the acknowledgement
• If an order goes against you, the time limit for appeal runs from the date of communication of the order
• Prevent issues by reconciling returns monthly and acting on portal notices promptly. See penalties for late filing of GST returns

Frequently asked questions

Is a personal hearing compulsory?

The officer must give an opportunity of hearing where the taxpayer requests it in writing or where an adverse decision is proposed. Taking that opportunity is in the taxpayer’s interest.

Can my accountant attend the hearing?

A regular employee, or a qualified professional or GST practitioner authorised by you, can attend. An outside accountant who is not one of the permitted categories cannot represent you.

What if I cannot attend on the date given?

Request an adjournment in writing before the date, with reasons. The number of adjournments is limited.

ചുരുക്കം (Summary in Malayalam)

GST നോട്ടീസിൽ personal hearing-ന് അവസരം നൽകിയാൽ അത് ഉപയോഗിക്കുക; രേഖാമൂലം ആവശ്യപ്പെട്ടാലോ പ്രതികൂല തീരുമാനം ഉദ്ദേശിക്കുമ്പോഴോ hearing നൽകണം. Section 116 പ്രകാരം ബന്ധു, സ്ഥിരം ജീവനക്കാരൻ, അഭിഭാഷകൻ, CA, CS, CMA, GST practitioner എന്നിവർക്ക് authorisation സഹിതം പ്രതിനിധീകരിക്കാം. Returns reconcile ചെയ്യുക, hearing-ന് മുമ്പ് രേഖാമൂലമുള്ള മറുപടി നൽകുക, സമയത്ത് ഹാജരാകുക അല്ലെങ്കിൽ മുൻകൂട്ടി adjournment ആവശ്യപ്പെടുക.

This article gives a general overview of hearings and representation under the CGST Act, 2017. Procedures are revised from time to time; for accurate and current requirements, refer to the Act, the rules, notifications and the GST portal. The article is not advice on any particular case.