State the various modes of service of a notice, decision, order, summons, or any other communication under the CGST Act, 2017 on the taxable person…

(a) Alternative Answer (b) Any decision, order, summons, notice or other communication under the CGST Act, 2017 and the rules made thereunder can be served by any one of the following methods: (a) Giving/tendering directly including by a courier to the addressee or authorised representative or to any adult member of family residing with the taxable person; or (b) By Registered post/speed post/courier with acknowledgement due at the last known place of business or residence; or (c) By Email to the e-mail address provided at the time of registration or as amended from time to time; or (d) By making the same available at common portal; or (e) Publication in newspaper circulating in the locality in which the addressee is last known to have resided, carried on business or personally worked for gain; or (f) If none of the above modes is practicable then by Affixing at 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 concerned. [Note: Any 4 points may be mentioned.]