https://www.taxtmi.com/article/detailed?id=7270 The document explains statutory mechanisms for issuing communications under the Model GST Act, emphasising prescribed methods for the service of notice (personal delivery, authorised representatives, registered post, e mail, portal availability, publication, or affixation) and that communications are deemed served when tendered, published or affixed, with postal transmissions deemed received after normal transit time unless contrary is proved. It sets out contexts requiring notice and hearing, including registration cancellation, return defaults, refunds, provisional assessment, audits, assessments of non filers and unregistered persons, recovery, provisional attachment, summons, and confiscation. en-us Thu, 09 Feb 2017 08:20:08 +0530 Thu, 09 Feb 2017 08:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7270 The document explains statutory mechanisms for issuing communications under the Model GST Act, emphasising prescribed methods for the service of notice (personal delivery, authorised representatives, registered post, e mail, portal availability, publication, or affixation) and that communications are deemed served when tendered, published or affixed, with postal transmissions deemed received after normal transit time unless contrary is proved. It sets out contexts requiring notice and hearing, including registration cancellation, return defaults, refunds, provisional assessment, audits, assessments of non filers and unregistered persons, recovery, provisional attachment, summons, and confiscation. Articles Goods and Services Tax - GST Thu, 09 Feb 2017 08:20:08 +0530 https://www.taxtmi.com/article/detailed?id=7270