GST Notices Must Follow Section 169: Delivery via Post, Email, Portal, or Newspaper; Service Considered Complete on Delivery.

Notices, decisions, orders, summons, and other communications under the GST Act must be served according to Section 169 of the CGST Act, 2017. These can be delivered directly, via messenger, courier, registered or speed post, email, or through the common portal. If these methods are impractical, notices can be published in local newspapers or affixed at the last known business or residence. Service is considered complete when the document is tendered, published, or affixed. Items sent by registered or speed post are presumed received after the normal transit period unless proven otherwise.