MODE OF SERVICE OF NOTICE/ORDER - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

16. MODE OF SERVICE OF NOTICE/ORDER 16.1. Section 169 of the CGST Act, 2017 prescribes the following mode of service of any decision, order, summons, notice or other communication under the CGST Act, 2017 and the rules made thereunder - (i) By tendering it directly or by a messenger, courier to the addressee, to the taxpayer/ manager/ authorized representative/ advocate/ tax practitioner holding authority to appear in the proceeding/ person regularly employed in connection with the business/ to any adult member of family residing with the taxable person; (ii) By registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorized representative, if any, at his last known place of business or residence; (iii) By sending a communication to his e-mail address provided at the time of registration or as amended; (iv) By making it available on common portal; (v) By publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued last resided or carried on business or personally worked; (vi) 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 passed such decision or order or issued such summons or notice.