Service of notice: multiple prescribed modes including personal delivery, electronic, postal, publication and deemed service rules. Service of notice under the Uttarakhand GST Act permits personal delivery to the addressee or authorised representatives; registered post, speed post or courier with acknowledgement to the last known business or residence; e mail to the registered address; availability on the common portal; and publication in a local newspaper. If these modes are impracticable, service may be effected by affixing the communication at the last known business or residence, or if that is impracticable, on the issuing office's notice board. Service is deemed effective on the date tendered, published or affixed, and postal dispatch is deemed received after the normal transit period unless disproved.