Hey there,

I hope you are safe and healthy.

Virtual seats are those seats which are occupied by the students who wish for an upgrade in seat. So if that student get those seats which the wanted then the previous seats get vacated. These vacated seats are then given to other students. So these seats from which the students transfer to an upgraded seat creates a vacancy. This Vacancy is called Virtual vacancy.

Basically, it means vacating your seat in pursuit of a better seat in 2nd round. For example in the first round of counselling, you got an admission in a college and joined the college but in order to opt for a better college/seat, you decide to opt for 2nd round. So this seat is nor vacant until you get another seat in the 2nd round. Nevertheless, once your seat gets vacant, another candidate gets your seat.

Hope this helps.