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<h1>Rajasthan's Commercial Tax Dept. sets guidelines for virtual hearings under RGST/CGST Act 2017; in-person needs permission.</h1> The Government of Rajasthan's Commercial Tax Department has issued guidelines for conducting virtual hearings under the RGST/CGST Act, 2017. Hearings will be conducted virtually, with in-person appearances requiring prior permission. Taxpayers and representatives will receive hearing details via registered email, and representatives must submit authorization documents in advance. Virtual hearings will be conducted using pre-specified applications, and participants must maintain decorum. Document submissions will be digital, with physical documents submitted to designated Nodal Officers if necessary. These procedures are effective immediately and apply to all acts administered by the Commercial Taxes Department.