According to Section 169 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  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:—

    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
    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
    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
    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
    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.
  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
  3. Chapter XXI CGST Miscellaneous (Section 143 to 174)

    Section 143 CGST - Job work procedure

    Section 144 CGST - Presumption as to documents in certain cases

    Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence

    Section 146 CGST - Common Portal

    Section 147 CGST - Deemed exports

    Section 148 CGST - Special procedure for certain processes

    Section 149 CGST - Goods and services tax compliance rating

    Section 150 CGST - Obligation to furnish information return

    Section 151 CGST - Power to collect statistics

    Section 152 CGST - Bar on disclosure of information

    Section 153 CGST - Taking assistance from an expert

    Section 154 CGST - Power to take samples

    Section 155 CGST - Burden of proof

    Section 156 CGST - Persons deemed to be public servants

    Section 157 CGST - Protection of action taken under this Act

    Section 158 CGST - Disclosure of information by a public servant

    Section 159 CGST - Publication of information in respect of persons in certain cases

    Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

    Section 161 CGST - Rectification of errors apparent on the face of record

    Section 162 CGST - Bar on jurisdiction of civil courts

    Section 163 CGST - Levy of fee

    Section 165 CGST - Power to make regulations

    Section 166 CGST - Laying of rules, regulations and notifications

    Section 167 CGST - Delegation of powers

    Section 168 CGST - Power to issue instructions or directions

    Section 169 CGST - Service of notice in certain circumstances You are here

    Section 170 CGST - Service of notice in certain circumstances

    Section 171 CGST - Anti-profiteering measure

    Section 172 CGST - Removal of difficulties

    Section 173 CGST - Amendment of Act 32 of 1994

    Section 174 CGST - Repeal and saving

    Section 164 CGST - Power of Government to make rules

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Chapter XXI CGST Miscellaneous (Section 143 to 174)

Section 143 CGST - Job work procedure

Section 144 CGST - Presumption as to documents in certain cases

Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence

Section 146 CGST - Common Portal

Section 147 CGST - Deemed exports

Section 148 CGST - Special procedure for certain processes

Section 149 CGST - Goods and services tax compliance rating

Section 150 CGST - Obligation to furnish information return

Section 151 CGST - Power to collect statistics

Section 152 CGST - Bar on disclosure of information

Section 153 CGST - Taking assistance from an expert

Section 154 CGST - Power to take samples

Section 155 CGST - Burden of proof

Section 156 CGST - Persons deemed to be public servants

Section 157 CGST - Protection of action taken under this Act

Section 158 CGST - Disclosure of information by a public servant

Section 159 CGST - Publication of information in respect of persons in certain cases

Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

Section 161 CGST - Rectification of errors apparent on the face of record

Section 162 CGST - Bar on jurisdiction of civil courts

Section 163 CGST - Levy of fee

Section 165 CGST - Power to make regulations

Section 166 CGST - Laying of rules, regulations and notifications

Section 167 CGST - Delegation of powers

Section 168 CGST - Power to issue instructions or directions

Section 169 CGST - Service of notice in certain circumstances You are here

Section 170 CGST - Service of notice in certain circumstances

Section 171 CGST - Anti-profiteering measure

Section 172 CGST - Removal of difficulties

Section 173 CGST - Amendment of Act 32 of 1994

Section 174 CGST - Repeal and saving

Section 164 CGST - Power of Government to make rules

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .