VALID MODES OF SERVICE OF NOTICE UNDER GST

SECTION 169 OF THE CGST ACT, 2017

1. Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:

• MODE-1:- PHYSICAL DELIVERY MODE

1. By giving or tendering it directly or by a messenger including a courier  

• To the addressee or
• The taxable person or
• To his manager or
• Authorised representative or
• An advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or
• To a person regularly employed by him in connection with the business, or
• To any adult member of family residing with the taxable person; or

• MODE-2:- DESPATCH DELIVERY MODE

2. By registered post or speed post or courier with acknowledgement due,

• To the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or

• MODE-3:- ELECTRONIC MODE

3. By sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
4. By making it available on the common portal; or

• MODE-4:- MEDIA MODE

5. By publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or

• MODE-5:- DISPLAY [OTHER] MODE

6. If none of the modes aforesaid is practicable,

• By affixing it in some conspicuous place at his last known place of business or residence and
• If such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.

2. Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).

3. When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.

AUTHOR’S COMMENTS

• If post is used then post with acknowledgement due is essential to make it valid.

• What would be the date of serve in case of E-Mail when it is delivered on the next day of sending by the officer? Hope it would be considered on the date of receiving of E-Mail by the taxpayer.

• If decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, then it is valid under GST Act. Making availableon the common portal is not mandatory, sending by E-Mail or other mode is sufficient to serve the notice.

• How the taxpayer comes to know that the E-mail is received from the authorized officer email id or not any phishing/fraud/spam e-mail in the current scenario of frauds done via E-Mail.

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