{"id":13759,"date":"2021-07-25T13:42:19","date_gmt":"2021-07-25T08:12:19","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=13759"},"modified":"2024-01-26T12:27:03","modified_gmt":"2024-01-26T06:57:03","slug":"what-is-the-e-personal-hearing-facility-in-gst","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/","title":{"rendered":"E-Personal Hearing Facility in GST"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dcbfdec659e\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dcbfdec659e\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#What_is_the_E-Personal_Hearing_Facility_in_GST\" title=\"What is the E-Personal Hearing Facility in GST?\">What is the E-Personal Hearing Facility in GST?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#What_are_the_current_legal_provisions_of_the_E-Personal_Hearing_Facility_in_GST\" title=\"What are the current legal provisions of the E-Personal Hearing Facility in GST?\">What are the current legal provisions of the E-Personal Hearing Facility in GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#The_sections_and_rules_indicated_in_the_advisory_to_facilitate_the_proceedings_of_a_personal_hearing_are_listed_below\" title=\"The sections and rules indicated in the advisory to facilitate the proceedings of a personal hearing are listed below.\">The sections and rules indicated in the advisory to facilitate the proceedings of a personal hearing are listed below.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#What_are_the_different_types_of_forms_that_are_used\" title=\"What are the different types of forms that are used?\">What are the different types of forms that are used?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#GST_DRC-01_FORM\" title=\"GST DRC-01 FORM\">GST DRC-01 FORM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#GST_DRC-02_FORM\" title=\" GST DRC-02 FORM\"> GST DRC-02 FORM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#GST_DRC-06_FORM\" title=\" GST DRC-06 FORM\"> GST DRC-06 FORM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#What_happens_after_the_initial_personal_hearing\" title=\"What happens after the initial personal hearing?\">What happens after the initial personal hearing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#Personal_Hearing_in_Virtual_Mode_CBIC_Guidelines\" title=\"Personal Hearing in Virtual Mode: CBIC Guidelines\">Personal Hearing in Virtual Mode: CBIC Guidelines<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#CBIC_Guidelines-_Personal_Hearing_Procedures_in_a_Virtual_Environment\" title=\"CBIC Guidelines- Personal Hearing Procedures in a Virtual Environment\">CBIC Guidelines- Personal Hearing Procedures in a Virtual Environment<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#Personal_Hearing_Consent\" title=\"Personal Hearing Consent\">Personal Hearing Consent<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#Video_Conferencing_Link\" title=\"Video Conferencing Link\">Video Conferencing Link<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#The_Authorization_Letter_must_be_submitted\" title=\"The Authorization Letter must be submitted.\">The Authorization Letter must be submitted.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#Virtual_Hearings_are_held\" title=\"Virtual Hearings are held.\">Virtual Hearings are held.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#Virtual_Hearing_is_being_recorded\" title=\"Virtual Hearing is being recorded.\">Virtual Hearing is being recorded.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#If_the_assessee_is_compelled_to_make_any_changes_to_the_%E2%80%98record_of_personal_hearing_then\" title=\"If the assessee is compelled to make any changes to the \u2018record of personal hearing,&#8217; then:\">If the assessee is compelled to make any changes to the \u2018record of personal hearing,&#8217; then:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#During_the_Virtual_Hearing_another_submission_is_to_be_made\" title=\"During the Virtual Hearing, another submission is to be made.\">During the Virtual Hearing, another submission is to be made.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#The_needs_of_GST_Settlement_Scheme\" title=\"The needs of GST Settlement Scheme\u00a0\">The needs of GST Settlement Scheme\u00a0<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#What_is_core_Business_Activity_GST\" title=\" What is core Business Activity GST\"> What is core Business Activity GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/carajput.com\/blog\/what-is-the-e-personal-hearing-facility-in-gst\/#All_about_GST_Offenses_Penalties_and_Appeals\" title=\"All about GST Offenses, Penalties, and Appeals\">All about GST Offenses, Penalties, and Appeals<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<figure id=\"attachment_13762\" aria-describedby=\"caption-attachment-13762\" style=\"width: 1280px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-13762 size-full\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/Personal-Hearing-proceedings-functionality-under-GST.jpg\" alt=\"What is the E-Personal Hearing Facility in GST?\" width=\"1280\" height=\"720\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/Personal-Hearing-proceedings-functionality-under-GST.jpg 1280w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/Personal-Hearing-proceedings-functionality-under-GST-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/Personal-Hearing-proceedings-functionality-under-GST-1024x576.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/Personal-Hearing-proceedings-functionality-under-GST-768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/Personal-Hearing-proceedings-functionality-under-GST-800x450.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-13762\" class=\"wp-caption-text\"><span style=\"color: #ffffff;\">What is the E-Personal Hearing Facility in GST?<\/span><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_E-Personal_Hearing_Facility_in_GST\"><\/span><span style=\"color: #000000;\"><strong>What is the E-Personal Hearing Facility in <a style=\"color: #000000;\" href=\"https:\/\/www.caindelhiindia.com\/blog\/application-of-gst-on-contribution-by-rwa-members\/\">GST<\/a>?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Directorate of Systems and Data Management have delegated the development of Dispute Settlement and Resolution (DSR), Investigation, Audit, Mobility, and E-way Bill modules to the Bangalore Zonal Unit.<\/p>\n<p>Adjudication is one of the modules included in the voluminous Dispute Settlement and Resolution (DSR) module for which it was determined that personal hearings were required to comply with natural justice standards.<\/p>\n<p>The functionality for personal hearing processes of the Adjudication module is currently accessible for use by departmental officers via DSR Advisory number. 04\/2021 which was published on April 26, 2021, taking in mind the necessity and principles of natural equity.&#8217;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_current_legal_provisions_of_the_E-Personal_Hearing_Facility_in_GST\"><\/span><strong style=\"color: #000080;\">What are the current legal provisions of the E-Personal Hearing Facility in GST?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The sections that must be explained in order to understand what is written in the advisory are listed below.<\/p>\n<ul>\n<li>The occurrence of incorrect tax payment or incorrect <a href=\"https:\/\/carajput.com\/blog\/tag\/conditions-for-claiming-the-itc\/\">Input Tax Credit<\/a> may be due to an unintentional error or a case of willful attempt (fraud) to escape the tax under sections 73 and 74 of the act. The functionality for personal hearing processes of the Adjudication module is currently accessible for use by departmental officers via DSR Advisory number. 04\/2021 which was published on April 26, 2021, taking in mind the necessity and principles of natural equity.<\/li>\n<li>The occurrence of incorrect tax payment or incorrect Input Tax Credit may be due to an unintentional error or a case of willful attempt (fraud) to escape the tax under sections 73 and 74 of the act.<\/li>\n<li>As a result, section 75 states that when a request is made or an adverse judgment is foreseen, the person charged with tax is entitled to a hearing.<\/li>\n<li>In this case, the proper officer must make a spoken order and give out all relevant facts and the basis for his judgment in the Order so that it can be referred to personal hearings.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"The_sections_and_rules_indicated_in_the_advisory_to_facilitate_the_proceedings_of_a_personal_hearing_are_listed_below\"><\/span><span style=\"color: #ff9900;\"><strong>The sections and rules indicated in the advisory to facilitate the proceedings of a personal hearing are listed below.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Section 75(4) states that &#8220;an order incertitude of the direction of the Tribunal or a Court shall be issued within two years from the date of communication of the said direction and an opportunity of hearing shall be given where a request is received in writing from the person charged with tax or penalty, or where any adverse decision is scrutinized against us&#8221;<\/li>\n<li>Section 75(5), reads as follows:<\/li>\n<li>If the person charged with tax has proven adequate cause, the proper authority will provide time to the individual and adjourn the hearing for reasons to be documented in writing.<\/li>\n<li>During the proceedings, however, no such adjournment shall be given to a person more than three times.<\/li>\n<li>Rule 142(4), which reads as follows: The proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings [s.73(9)], where the person makes the payment of tax, interest, and a penalty equivalent to ten percent of the tax or ten thousand rupees, whichever is higher, due from such person and determine the amount of tax, interest, and a penalty equivalent to ten percent of the tax or ten thousand rupees, whichever is higher, due from such person.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_different_types_of_forms_that_are_used\"><\/span><strong style=\"color: #000080;\">What are the different types of forms that are used?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"GST_DRC-01_FORM\"><\/span><span style=\"color: #000080;\"><strong>GST DRC-01 FORM<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>If a person is liable for tax, interest, or penalty, the proper officer must first communicate the details of the tax, interest, and penalty in Part A of Form <a href=\"https:\/\/carajput.com\/blog\/gst\/\">GST<\/a> DRC-01, as determined by him.<\/p>\n<p>Previously, the proper officer was required to offer a summary when issuing a notice or statement under the Rules. However, now that this new sub-rule has been included, the amount of tax, interest, and penalty due must be notified to the taxpayer before the notice or statement is issued. As a result, rather than a show-cause notice, it is an intimation.<\/p>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"GST_DRC-02_FORM\"><\/span><span style=\"color: #000080;\"><strong> GST DRC-02 FORM<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>If the proper officer wants to disclose details of tax unpaid or short paid for the same reason but for a different period after issuing the show cause notice under FORM GST DRC-01, he can issue a statement abiding by the corresponding provisions.<\/p>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"GST_DRC-06_FORM\"><\/span><span style=\"color: #000080;\"><strong> GST DRC-06 FORM<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>This is a response to the show-cause notice (form DRC-01) stated above. Tax is paid on a self-assessment basis under the GST regime. The Department has the authority to issue a Notice if the self-assessment is erroneous. A Notice can be given for underpayment\/nonpayment of taxes, claiming an incorrect refund, wrongly claiming an ITC, and so on, and if the person wishes to respond, they must do so using this FORM <a href=\"https:\/\/carajput.com\/blog\/gst\/\">GST<\/a> DRC-06.<\/li>\n<li>In the list, there are alternatives such as \u2018View Reply&#8217; and \u2018Fix PH,&#8217; which the Adjudicating Authority can apply based on the circumstances.<\/li>\n<li>The FORM GST DRC-06 and its contents are displayed when you click \u2018View Reply.&#8217;<\/li>\n<li>\u2018Fix PH&#8217; leads to \u2018Personal Hearing Management,&#8217; where the officer can construct a platform for the first \u2018Personal Hearing,&#8217; set a date and time, and send a personal hearing notice to the taxpayer through the use of the GSTN portal.<\/li>\n<li>If a personal hearing is scheduled when completing FORM GST DRC-01, the system will show that the hearing has been scheduled, and the Adjudicating Authority will be able to proceed.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_happens_after_the_initial_personal_hearing\"><\/span><span style=\"color: #000080;\"><strong>What happens after the initial personal hearing?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Any of the following scenarios could occur:<\/p>\n<ol>\n<li><strong> \u2018Adjourn PH&#8217;: <\/strong>The current personal hearing is postponed, and the next personal hearing is scheduled. The officer must choose a date and time for the hearing and send out a personal hearing notice. Such adjournments are limited to a maximum of three times.<\/li>\n<li><strong> \u2018Record PH&#8217; entails: <\/strong>This converts the status of a personal hearing that has already been set to a record hearing, allowing the officer to enter representative information and record the personal hearing.<\/li>\n<\/ol>\n<ol start=\"3\">\n<li><strong> \u2018Fast PH&#8217;: <\/strong>This option ends the hearing and changes the status to complete.<\/li>\n<\/ol>\n<ol start=\"4\">\n<li><strong> \u2018Issue OIO&#8217; entails: <\/strong>This leads to the following step, which is \u2018order-in-original preparation and issue.&#8217; This option is essential in order to proceed to the next level of adjudication; otherwise, the adjudication process would end at this stage.<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">The taxpayer, on the other hand, must make an offline request for an adjournment or cancellation of a personal hearing. The adjudicating authority can document this by adjourning or canceling the &#8216;Remarks&#8217; text box and simultaneously uploading the offline document\/record in the tabs provided.<\/p>\n<p style=\"padding-left: 40px;\">It should also be highlighted that the advisory involves ensuring that notices or other legal papers are signed offline by the appropriate authorities, as the facility for digital signature is now unavailable.<\/p>\n<p style=\"padding-left: 40px;\">The taxpayer, on the other hand, must make an offline request for an adjournment or cancellation of a personal hearing.<\/p>\n<p style=\"padding-left: 40px;\">This can be reported by the adjudicating authority in the &#8216;Remarks&#8217; text box while adjourning or canceling, and the offline document\/record can be submitted in the tabs given at the same time.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>The system allows users to upload and download documents, as well as view and download the papers that have been generated.<\/li>\n<li>It should be noted that, because digital signatures are not now accessible, it is advisable to ensure that notices or other legal documents are signed by the appropriate authorities and issued in conjunction to the online issuance of the same. In May 2021, the \u201cPreparation and Issue of Order-in-Original\u201d feature will be available in production.<\/li>\n<li>A user manual has been produced and is supplied herewith for a full knowledge of the process.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Personal_Hearing_in_Virtual_Mode_CBIC_Guidelines\"><\/span><span style=\"color: #000080;\"><strong>Personal Hearing in Virtual Mode: CBIC Guidelines<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_13764\" aria-describedby=\"caption-attachment-13764\" style=\"width: 911px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/What-is-the-E-Personal-Hearing-Facility-in-GST1.jpg\" rel=\"attachment wp-att-13764\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-13764 \" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/What-is-the-E-Personal-Hearing-Facility-in-GST1.jpg\" alt=\"What is the E-Personal Hearing Facility in GST?\" width=\"911\" height=\"511\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/What-is-the-E-Personal-Hearing-Facility-in-GST1.jpg 795w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/What-is-the-E-Personal-Hearing-Facility-in-GST1-300x168.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/What-is-the-E-Personal-Hearing-Facility-in-GST1-768x431.jpg 768w\" sizes=\"(max-width: 911px) 100vw, 911px\" \/><\/a><figcaption id=\"caption-attachment-13764\" class=\"wp-caption-text\"><span style=\"color: #ffffff;\">What is the E-Personal Hearing Facility in GST?<\/span><\/figcaption><\/figure>\n<p>In light of the COVID-19 outbreak, the Central Board of Indirect Taxes and Customs has decided to hold personal hearings through video conference in all cases involving the Customs Act of 1962. The board has set detailed criteria for conducting such virtual personal hearings in an instruction dated April 27, 2020,\u00a0which is explained in this article.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"CBIC_Guidelines-_Personal_Hearing_Procedures_in_a_Virtual_Environment\"><\/span><span style=\"color: #ff9900;\"><strong>CBIC Guidelines- Personal Hearing Procedures in a Virtual Environment<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Personal_Hearing_Consent\"><\/span><span style=\"color: #800080;\"><strong>Personal Hearing Consent<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>o The assessee (who can be either the appellant or the respondent) must first consent to the use of video conferencing to conduct a personal hearing.<\/p>\n<p>o The assessee can give such consent at the time of filing an appeal. If the lawsuit is already in progress, the consent might be given after April 27, 2020. ( i.e., after the issuance of the instruction ).<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Video_Conferencing_Link\"><\/span><span style=\"color: #800080;\"><strong>Video Conferencing Link<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>The date, time, and link for a personal hearing via video conferencing shall be provided with: 1. the assessee or their consultant; and 2. the revenue (departmental) representative after the consent has been received.<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"The_Authorization_Letter_must_be_submitted\"><\/span><span style=\"color: #800080;\"><strong>The Authorization Letter must be submitted.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>Vakalatnama of the authorization letter with the adjudicating or appellate body in such circumstances. The following scan copies of the papers should be emailed to the relevant authority at the following address<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>The Vakalatnama (authorization letter).<\/li>\n<li>The advocate, consultant, or authorized representative&#8217;s photo ID card.<\/li>\n<li>Information on how to contact you.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Virtual_Hearings_are_held\"><\/span><span style=\"color: #993366;\"><strong>Virtual Hearings are held.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>The virtual personal hearing will be held using software such as VIDYO or another secure computer network.<\/li>\n<li>The assessee should install the application on their computer, laptop, or mobile device and participate in the video conference on the scheduled date and time.<\/li>\n<li>It should be noted that if the assessee or his representative (together with his advocate) desires to join in the virtual hearing, pre-intimation is essential.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Virtual_Hearing_is_being_recorded\"><\/span><span style=\"color: #993366;\"><strong>Virtual Hearing is being recorded.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>During the virtual hearing, any submission made by the assessee or his authorized representative shall be referred to as a &#8220;record of personal hearing.&#8221;<\/li>\n<li>Within one day of the virtual hearing, the \u2018record of personal hearing&#8217; would be supplied to the assessee via the e-mail address provided by the counselor assessee.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"If_the_assessee_is_compelled_to_make_any_changes_to_the_%E2%80%98record_of_personal_hearing_then\"><\/span><span style=\"color: #993366;\"><strong>If the assessee is compelled to make any changes to the \u2018record of personal hearing,&#8217; then:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>First, the assessee should print the &#8220;record of personal hearing&#8221; that was mailed to him or her by the relevant authorities.<\/li>\n<li>Make changes to the material before signing it.<\/li>\n<li>Scan the corrected copy and send it to the appropriate authority via email.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">If the assessee or his authorized representative does not take action after three days of receiving the e-mail with the &#8220;record of personal hearing,&#8221; The assessee will be assumed to have agreed to the &#8220;record or personal hearing,&#8221; and the case will be decided by the appropriate authority.<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"During_the_Virtual_Hearing_another_submission_is_to_be_made\"><\/span><span style=\"color: #993366;\"><strong>During the Virtual Hearing, another submission is to be made.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">If the assessee or his authorized agent desires to provide any document or supplementary submission during the virtual hearing,<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Self-attested documents or extra submissions should be scanned and emailed to the appropriate authority.<\/li>\n<li>Within three days following the virtual hearing, the documents must be submitted.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"The_needs_of_GST_Settlement_Scheme\"><\/span><span style=\"color: #000080;\"><strong>The needs of GST Settlement Scheme\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26095\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/The-Need-Of-GST-Settlement-scheme-.jpg\" alt=\"The Need Of GST Settlement scheme\" width=\"1222\" height=\"979\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/The-Need-Of-GST-Settlement-scheme-.jpg 1222w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/The-Need-Of-GST-Settlement-scheme--300x240.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/The-Need-Of-GST-Settlement-scheme--1024x820.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/The-Need-Of-GST-Settlement-scheme--768x615.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/The-Need-Of-GST-Settlement-scheme--800x641.jpg 800w\" sizes=\"(max-width: 1222px) 100vw, 1222px\" \/><\/p>\n<p><i>Popular blog:-<\/i><\/p>\n<h4><span class=\"ez-toc-section\" id=\"What_is_core_Business_Activity_GST\"><\/span><a href=\"https:\/\/carajput.com\/blog\/gst\/\"><strong><u> <\/u><em>What is core Business Activity GST<\/em><\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"All_about_GST_Offenses_Penalties_and_Appeals\"><\/span><a href=\"https:\/\/carajput.com\/blog\/gst\/\"><strong><em>All about GST Offenses, Penalties, and Appeals<\/em><\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><iframe loading=\"lazy\" title=\"What is GST | GST \u0915\u094d\u092f\u093e \u0939\u0948 | Types of GST Registration | GST Return | GST Registration Process\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/WRnOU8xORgw?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is the E-Personal Hearing Facility in GST? The Directorate of Systems and Data Management have delegated the development of Dispute Settlement and Resolution (DSR), Investigation, Audit, Mobility, and E-way Bill modules to the Bangalore Zonal Unit. Adjudication is one of the modules included in the voluminous Dispute Settlement and Resolution (DSR) module for which &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172],"tags":[9986],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/13759"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=13759"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/13759\/revisions"}],"predecessor-version":[{"id":26096,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/13759\/revisions\/26096"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=13759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=13759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=13759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}