Service of notice: prescribed physical, postal, electronic, publication or affixture methods produce deemed service for GST communications.

Section 169 prescribes methods for serving decisions, orders, summonses, notices or communications under the Act - direct tendering to the addressee or authorised representative; registered/speed post or courier with acknowledgement; electronic transmission to the registered e-mail; availability on the common portal; publication in a local newspaper; or, if impracticable, affixture at the last known place of business/residence or on the issuing officer's notice board. Deemed service occurs on the date of tendering, publication or affixture, and items sent by registered or speed post are deemed received after the normal transit period unless proved otherwise.

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