Service of notices: specified methods determine when communications are deemed served under GST procedural rules.

Section 169 sets out permissible modes for serving decisions, orders, summonses, notices or other communications: personal delivery to the addressee or authorised person, registered/speed post or courier with acknowledgement to the last known business or residence, e mail provided at registration, availability on the common portal, publication in a local newspaper, or affixation at the last known business or residence (or on the issuing office's notice board if affixation is impracticable). It also prescribes deemed service: service occurs on the date of tender, publication or affixation, and postal dispatchs are deemed received after normal transit unless disproved.

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