Background
As a measure of ease of doing business, the Office of the Commissioner of Commercial Taxes, Tamil Nadu, has issued Circular No. 08/2026-TNGST dated 25.06.2026, prescribing guidelines for conducting Personal Hearings through virtual mode (video conferencing) under the TNGST Act, 2017. The new procedure is effective from 1 July 2026.
Virtual hearing is available as an option — not a default. Taxpayers must actively request it within the prescribed timeline.
Who Does This Apply To?
All registered taxpayers under the TNGST Act, 2017, and their Authorised Representatives (including Advocates, CAs, CSs, and CMAs) who are issued a personal hearing notice by a Proper Officer in adjudication proceedings.
Step-by-Step Procedure
Step 1 — Proper Officer Issues the Notice
When issuing a personal hearing notice through the GSTN Portal, the Proper Officer must:
- Upload an option for virtual mode of hearing along with the notice.
- Mention their official e-mail address in the attachment to the notice for correspondence.
Step 2 — Taxpayer Sends a Request
If the taxpayer or Authorised Representative prefers virtual mode, a request must be sent:
- From: The e-mail ID registered on the GSTN Portal
- To: The official e-mail ID of the Proper Officer (as mentioned in the notice)
- At least 3 days before the scheduled date of hearing
Step 3 — No Request = Physical Hearing
If no request is received within the stipulated time, the Proper Officer will proceed with the physical mode of hearing on the scheduled date and time.
Step 4 — Platform: CDOTmeet Only
Virtual hearings will be conducted exclusively through the Government-approved CDOTmeet application. Taxpayers and Authorised Representatives should download the CDOTmeet app in advance on their computer, laptop, or mobile phone to ensure seamless connectivity.
Step 5 — Meeting Link Shared in Advance
A unique secured meeting link, generated by the Proper Officer, will be communicated to the taxpayer's registered GSTN e-mail ID at least 2 working days before the scheduled hearing. This link must not be shared with any person unconnected with the hearing.
Step 6 — Participation of Authorised Representatives
Where the taxpayer wishes to participate along with an Advocate or Authorised Representative:
- Prior intimation must be given to the Proper Officer.
- Only the taxpayer and/or the Authorised Representative will be allowed to participate — no other persons.
Step 7 — Documents to Be Submitted by AR Before the Hearing
The Authorised Representative must submit the following to the Proper Officer's official e-mail before the hearing:
- Scanned copy of Vakalatnama or Authorisation Letter
- Copy of Photo Identity Card
- Contact Details
All scanned documents must be legible and clear.
Step 8 — Post-Hearing Document Submission
If any additional documents or submissions are to be furnished after the virtual hearing:
- Documents must be self-attested.
- A scanned copy must be e-mailed to the Proper Officer immediately after the hearing, preferably within 3 working days.
Step 9 — Decorum
All participants must be appropriately dressed and maintain the decorum expected in quasi-judicial proceedings during the virtual hearing.
Step 10 — Location of Proper Officer
Virtual hearings will be conducted from the Proper Officer's office or a designated virtual hearing facility established within the office premises.
Quick Reference: Key Timelines
| Action | Timeline |
|---|---|
| Request for virtual hearing to be sent | At least 3 days before hearing |
| Meeting link to be shared by Proper Officer | At least 2 working days before hearing |
| AR documents (Vakalatnama, ID proof) | Before the hearing |
| Post-hearing additional documents | Within 3 working days after hearing |
Source
Circular No. 08/2026-TNGST dated 25.06.2026, issued by the Commissioner of Commercial Taxes, Tamil Nadu (O/o Nandanam, Chennai-600 035). Signed by S. Nagarajan, Commissioner of Commercial Taxes.
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