Modes of service: prescribed methods determine delivery of GST notices and when communications are deemed served.

Section 169 prescribes modes of service for notices, orders, summons and other communications including personal delivery, registered post/speed post/courier with acknowledgement, e mail, availability on the common portal, and publication in a local newspaper; where none are practicable, service may be effected by affixture at the last known business or residence or on the issuing office's notice board. Service is deemed to occur on the date of tender, publication or affixture, and communications by registered or speed post are deemed received at the expiry of the normal transit period unless contrary proof is shown.

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