Video conferencing personal hearings enabled for tax proceedings, with emailed notices, ID requirements and an electronic record requirement. Personal hearings under SGST proceedings will be conducted by video conferencing with notices served by email and advance communication of meeting links and assistance contacts. Representatives must file scanned vakalatnama and photo ID by official email; hearings use approved VC applications and departmental VC facilities. Oral submissions will be reduced to a written 'record of personal hearing,' emailed as a PDF within one day; parties may amend and return the signed record within three days or be deemed to have accepted it. The emailed record is recognised under the Information Technology Act, 2000.