S.169 allows any one of the following methods 👇
a) Serving directly or by messenger
b)Serving by post
c) Serving by E-mail
d) Serving at GST portal
e) Serving by publication in newspaper
f) Serving by affixing at conspicuous place
Date of Service of Notice🗓️
Notice,Order etc. shall be deemed to be served on the date on which it is:
Tendered or
Published or
Copy is affixed
📬If sent by Reg./Speed Post
-At expiry of period normally taken by such post unless contrary provided
So Notice,Order, Communication etc. is legally valid even if the same is not uploaded on GST Portal but is served via any of the allowed modes!
(As is happening in case of ASMT-10 & other notices issued by CGST dept. in most of the instances)
Regard-: CA Abhas Halakhandi
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