With GTAW, Arc Voltage is directly related to the arc gap. Neither are Essential Variables, but Voltage is related to Heat Input which is a "Supplementary Essential Variable". That means that it only becomes an essential variable when other sections of code specify notch-toughness tests.
Simplified. Arc Gap in GTAW is not required to be controlled by ASME Section IX.
It is good practice to include the arc gap as a reference variable on the WPS in a supplementary notes section, particularly with Automated or Semi-automatic welding. For manual welding, it all comes down to the skill of the operator.