Rajasthan GST Dept Clarifies Summoning Powers & Jurisdiction
The Rajasthan GST Department, exercising powers under Section 168 of the RGST Act, has issued an important clarification on the delegation of summoning powers and jurisdiction across the state. This comes as a compliance and enforcement streamlining measure in light of challenges faced during investigations, audits, and information collection under GST.
Let’s break down the key points and what this means for businesses and tax professionals in Rajasthan.
Background: Why This Clarification Matters
In many cases, confusion arose about:
- Whether GST officers posted in a particular district can summon persons or documents from other districts.
- Whether the Head Office of the Department needed to individually authorize such powers each time.
This clarification removes ambiguity and lays down standard operating guidance.
Key Provisions in the GST Summoning Clarification
| Aspect | Clarification Issued by Rajasthan GST Dept |
|---|---|
| Legal Provision Invoked | Section 168 of RGST Act (Power to issue instructions/directions) |
| Summoning Authority Delegated To | AC (Assistant Commissioner) and above-ranked officers across all zones |
| Statewide Jurisdiction | Officers can summon persons/documents outside their zone if needed for investigation |
| No Need for HQ Permission | Officers do not require prior HQ approval to issue summons in other districts |
| Scope of Summons | Applies to tax evasion inquiries, audits, information requisitions, anti-evasion |
| Validity | Order applicable uniformly across Rajasthan |
Legal Reference: What is Section 168 of RGST Act?
Section 168 empowers the Commissioner to issue instructions and directions for uniform implementation of the Act. This ensures that field officers act within an authorized legal framework, even while crossing district boundaries.
👉 Refer to RGST Act – Section 168 for official copy.
Practical Impact on Businesses
Here’s what GST-registered taxpayers in Rajasthan must be aware of:
- Expect summons from officers outside your district during statewide investigations.
- Non-cooperation or ignoring such summons can lead to penalties under Section 122 and Section 70 of the CGST Act.
- Keep books of accounts and GST records accessible online for smooth response.
- Maintain authorized representatives/contact details updated in GST portal.
Expert Tip: Respond Strategically to Summons
Taxpayers should not panic on receiving summons from unfamiliar jurisdictions. According to GST consultant Praveen Khandelwal:
“This delegation ensures faster resolution and prevents jurisdictional delays. Businesses must respond timely, maintain records, and consult professionals where needed.”
Rajasthan GST Clarification: Summary Points
- Powers under Section 70 (summoning) now usable across zones in Rajasthan.
- No separate HQ nod required—streamlined enforcement.
- All zones must follow uniform procedures, as directed by Commissioner.
- Clarification promotes speedy, legally valid investigation under GST.
FAQs
Q1. Can an officer from Udaipur summon someone in Jaipur under GST?
Yes, the new clarification allows officers to issue summons outside their zonal jurisdiction across Rajasthan.
Q2. Is a taxpayer allowed to challenge such summons?
Yes, but only on procedural grounds, not merely on location. Legal remedy must be sought via appropriate appeal routes.
Need Help with GST Summons or Notices?
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Summary
Rajasthan GST Dept has clarified that officers (AC and above) can now issue summons state-wide without prior HQ permission. This streamlines enforcement under Section 70 of RGST Act and ensures quicker investigations across districts. Businesses must cooperate and respond timely to avoid penalties.