Service of notice: enumerated delivery methods with specified rules for when a communication is deemed served under GST.

Service of notices under the Jharkhand GST regime may be effected by personal delivery to the taxpayer or authorised representative, registered post/speed post/courier with acknowledgement, e mail at registration, publication on the common portal, local newspaper publication, or, if impracticable, by affixture at the last known business or residence or on the issuing officer's notice board; communications are deemed served on the date tendered, published or affixed, and postal communications are deemed received after normal transit unless disproved.

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