Section 169 of the Central Goods and Services Tax Act, 2017 deals with the service of notices, orders, summons, decisions and other communications under the GST law. It provides the legally recognised methods through which a communication issued under the CGST Act or the CGST Rules can be served on a taxable person or other person concerned.
The provision is extremely important in GST compliance because the validity of many proceedings depends upon proper communication of a notice, order or other document. GST communications may relate to registration, cancellation, assessment, scrutiny, demand, recovery, refund, appeal, summons or other proceedings.
Section 169 provides several alternative modes of service, including direct delivery, registered or speed post, courier, email, making the communication available on the GST common portal, newspaper publication and, where necessary, affixing the communication at the last known business or residential address.
The provision also establishes when such communication is deemed to have been served. This is particularly important because statutory time limits for replying to notices or taking further action can run from the date on which a communication is legally treated as served.
What Is Section 169 of the CGST Act?
Section 169 is titled “Service of notice in certain circumstances.”
It applies to:
- decisions;
- orders;
- summons;
- notices; and
- other communications
issued under the CGST Act or the rules made under it.
The section provides six recognised methods through which these communications may be served.
These methods are:
- Direct delivery or tendering.
- Registered post, speed post or courier with acknowledgement due.
- Email.
- Making the communication available on the GST common portal.
- Publication in a newspaper.
- Affixing the communication at the last known place of business or residence, and ultimately on the notice board of the concerned office where necessary.
Why Is Section 169 Important?
GST proceedings are generally governed by statutory time limits.
For example, a taxpayer may receive:
- a show cause notice;
- a registration-related notice;
- an assessment order;
- a demand order;
- a recovery communication;
- a summons;
- an appeal-related communication; or
- another decision or order.
The taxpayer may have a specified period to respond or take further action.
Therefore, knowing when and how a communication is legally served is important for calculating the applicable response or appeal period.
Section 169 creates the legal framework for this service.
Section 169(1) – Different Modes of Service
Section 169(1) begins by providing that any decision, order, summons, notice or other communication under the CGST Act or the rules may be served through any of the specified methods.
The provision does not restrict service to physical delivery.
This is particularly relevant in GST because the system relies extensively on electronic communication through the GST common portal and registered email addresses.
Section 169(1)(a) – Direct Delivery
The first method is by giving or tendering the communication directly.
The provision allows delivery to several persons connected with the taxable person or the proceedings.
The communication may be given or tendered to:
- the addressee;
- the taxable person;
- the manager;
- an authorised representative;
- an advocate;
- a tax practitioner holding authority to appear in the proceedings;
- a person regularly employed by the taxable person in connection with the business; or
- an adult member of the family residing with the taxable person.
This provides flexibility where physical service is undertaken.
Example
Suppose a GST officer has issued a notice to a registered business.
The notice may be physically delivered to the authorised representative of that business, provided the representative falls within the persons specified by Section 169(1)(a).
Similarly, in the circumstances specified by the provision, delivery to a person regularly employed in connection with the business can constitute service.
Service Through an Authorised Representative
Section 169 specifically recognises an authorised representative as one of the persons to whom a communication may be delivered.
This is relevant because businesses may authorise:
- tax professionals;
- advocates;
- GST practitioners; or
- other authorised persons
to represent them in GST proceedings.
However, the statutory conditions and the actual authority held by the person should be considered in each case.
Section 169(1)(b) – Registered Post, Speed Post or Courier
The second method is sending the communication by:
- registered post;
- speed post; or
- courier
with acknowledgement due.
The communication is sent to:
- the person for whom it is intended; or
- the person’s authorised representative, if any.
It is sent to the person’s last known place of business or residence.
This method is particularly relevant where physical delivery is used but direct personal delivery is not possible.
Last Known Place of Business or Residence
The provision uses the expression “last known place of business or residence.”
Therefore, maintaining updated registration information is important.
A registered person should ensure that relevant information relating to its business and contact details is correctly maintained in the GST system.
If a taxpayer has shifted its business or residence, failing to update relevant information can create practical difficulties in receiving communications.
Section 169(1)(c) – Service Through Email
The third method is sending a communication to the taxpayer’s email address provided at the time of registration or amended from time to time.
This is one of the most important electronic service mechanisms under GST.
A taxpayer should therefore regularly monitor the email address associated with its GST registration.
Example
Suppose a registered person provides an email address while obtaining GST registration.
The department subsequently sends a GST communication to that registered email address.
Section 169(1)(c) recognises email as one of the statutory modes of service.
Therefore, businesses should not rely only on physical mail and should regularly check the registered email account.
Importance of Keeping the Registered Email Updated
The email address used for GST registration is an important compliance contact.
A taxpayer should ensure that:
- the email address remains active;
- authorised personnel can access it;
- GST-related emails are not routinely overlooked;
- spam or junk folders are checked where necessary; and
- changes in the email address are properly updated through the GST registration mechanism.
This is particularly important because important statutory communications may be served electronically.
Section 169(1)(d) – Making Communication Available on the Common Portal
The fourth method is making the communication available on the common portal.
This is one of the most important provisions in the digital GST system.
A taxpayer may therefore receive statutory GST communications through the GST portal rather than through physical delivery.
CBIC has specifically referred to Section 169(1)(d) in its 2025 Circular No. 249/06/2025-GST while discussing communications generated through the GST common portal. The circular also notes that documents and summaries generated through the portal carry a Reference Number (RFN) that can be verified through the GST portal.
GST Common Portal and Electronic Service
The electronic nature of GST administration makes Section 169(1)(d) especially significant.
Various GST communications may be generated electronically, including documents relating to:
- scrutiny;
- demand;
- recovery;
- registration;
- cancellation;
- assessment;
- refunds;
- proceedings and other statutory matters.
For example, Rule 142 provides for electronic uploading of summaries of certain notices and orders, including specified demand-related communications, through forms such as GST DRC-01 and DRC-07.
RFN and GST Portal Communications
CBIC Circular No. 249/06/2025-GST explains that documents and summaries generated through the common portal carry a Reference Number (RFN).
The RFN can be verified through the GST portal and provides information such as:
- date of RFN generation;
- date of issue;
- module;
- type of communication; and
- name of the issuing office.
CBIC clarified that where such portal-generated communications already carry an RFN, quoting a separate DIN on the same communication is unnecessary.
This is useful when a taxpayer receives an electronically generated GST communication and needs to verify its origin and particulars.
Section 169(1)(e) – Publication in a Newspaper
The fifth method is publication in a newspaper.
Where the communication cannot appropriately be served through the earlier methods, Section 169 permits publication in a newspaper circulating in the locality in which the taxable person or other person to whom the communication is issued is last known to have:
- resided;
- carried on business; or
- personally worked for gain.
This provides another statutory method of service where ordinary methods may not be practicable.
Why Newspaper Publication Is Relevant
Newspaper publication is not necessarily the first method used for every GST communication.
Section 169 lists multiple modes of service. Newspaper publication is one of those statutory modes and can become relevant in circumstances where service through the earlier methods is not successful or appropriate.
A taxpayer should therefore not assume that a communication is legally ineffective merely because it was not personally handed over.
The particular facts and the statutory requirements must be examined.
Section 169(1)(f) – Affixing the Communication
The sixth method is relevant where none of the earlier methods is practicable.
In such a situation, the communication may be affixed in a conspicuous place at the person’s last known:
- place of business; or
- residence.
If even that method is not practicable, a copy may be affixed to the notice board of the office of the concerned officer or authority that passed the decision or order or issued the summons or notice.
This is effectively a statutory fallback mechanism.
Why Section 169 Provides Multiple Modes
Businesses may:
- change their address;
- close a business location;
- fail to receive physical correspondence;
- change employees;
- change authorised representatives;
- change email addresses; or
- fail to regularly monitor the GST portal.
A single method of service could therefore make GST proceedings difficult to administer.
Section 169 provides multiple legally recognised methods so that statutory communications can be served in different circumstances.
Section 169(2) – When Is a Communication Deemed to Be Served?
Section 169(2) is extremely important.
It provides that every decision, order, summons, notice or communication shall be deemed to have been served on the date on which it is tendered, published or a copy is affixed in the manner provided in Section 169(1).
Therefore, the date of deemed service is not necessarily the date on which the taxpayer actually opens or reads the communication.
This distinction can become important when a statutory response or appeal deadline is running.
Example of Deemed Service
Suppose a notice is properly served through one of the modes specified under Section 169.
The taxpayer does not immediately read the notice.
The statutory date of service can nevertheless be determined under Section 169.
The taxpayer should therefore not assume that the response period begins only when the taxpayer personally reads the communication.
The exact calculation depends on the mode of service and the applicable statutory provision.
Section 169(3) – Service by Registered or Speed Post
Section 169(3) contains a specific rule for communications sent by registered post or speed post.
It provides that the communication 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.
This is an important distinction from simply looking at the date on which the taxpayer actually receives or opens the envelope.
“Unless the Contrary Is Proved”
The words “unless the contrary is proved” are significant.
The statutory presumption under Section 169(3) is therefore not expressed as absolute.
If the taxpayer can establish facts showing that the communication was not received in the manner presumed by the provision, the issue can be examined in light of the evidence.
This is why taxpayers should preserve relevant postal records, tracking information and other evidence concerning important GST communications.
Section 169 and Limitation Periods
Section 169 can have an indirect but significant effect on statutory limitation periods.
Many GST provisions provide a particular period for:
- replying to a notice;
- filing an appeal;
- applying for a remedy;
- responding to a proceeding; or
- complying with an order.
The date of service or communication can therefore become relevant to calculating the applicable period.
For this reason, taxpayers should record the date on which a GST communication is legally served or made available and should not wait until the final days of the response period.
Section 169 and GST Notices on the Portal
A taxpayer may receive a notice through the GST portal.
Because Section 169(1)(d) expressly recognises making a communication available on the common portal as a mode of service, businesses should regularly check their GST portal accounts.
A business should ideally have an internal process for:
- checking the portal;
- downloading new notices;
- recording dates;
- assigning the matter to the responsible person;
- preparing a response; and
- tracking the statutory deadline.
Section 169 and Registration Notices
Section 169 can be relevant to registration-related proceedings.
For example, a registered person may receive communications relating to:
- registration;
- amendment;
- suspension;
- cancellation;
- revocation; or
- other registration proceedings.
CBIC has previously issued orders under the CGST Act recognising the significance of email and common-portal service under Section 169(1)(c) and (d), including in the context of cancellation of registration.
This demonstrates the practical importance of keeping GST portal and registration contact information updated.
Section 169 and Demand Notices
Section 169 is also relevant to GST demand proceedings.
Rule 142 provides for electronic summaries of specified notices and orders through the common portal.
For example, summaries of specified demand-related proceedings may be uploaded in FORM GST DRC-01, while summaries of certain orders may be uploaded in FORM GST DRC-07.
Therefore, taxpayers should carefully monitor the portal for demand-related communications.
Section 169 and Summons
Section 169 applies not only to notices and orders but also to summons.
A summons issued under the GST law can therefore be served using one of the modes recognised under Section 169.
This should be distinguished from Section 70, which deals with the substantive power of the proper officer to summon a person to give evidence or produce documents.
In simple terms:
Section 70 → Power to summon
Section 169 → How the summons or other communication may be served
Section 169 and Orders
An order passed under the CGST Act or Rules must also be communicated through a legally recognised mode.
Depending on the circumstances, the order may be:
- delivered directly;
- sent by post or courier;
- emailed;
- made available on the common portal;
- published in a newspaper; or
- served through affixture in the manner specified by Section 169.
The date of service can then become important for subsequent legal action.
Section 169 and Appeals
Suppose a taxpayer receives an adjudication order against which an appeal is available.
The applicable appeal provision may prescribe a period beginning from the date on which the decision or order is communicated.
Section 169 determines the recognised modes through which that communication may take place.
Therefore, taxpayers should not assume that the appeal limitation period begins only when they physically receive a paper copy.
The specific appeal provision and the legally recognised date of communication must be examined together.
Section 169 and Electronic Communication
The GST framework is designed around electronic administration.
Section 169 reflects this by expressly recognising:
- email; and
- the GST common portal
as methods of service.
This makes electronic compliance an essential part of GST administration.
Businesses should therefore ensure that GST portal credentials, registered email access and internal compliance systems are properly maintained.
Difference Between Section 169 and Section 70
| Basis | Section 169 | Section 70 |
|---|---|---|
| Main subject | Service of communications | Power to summon |
| Applies to | Notices, orders, summons, decisions and other communications | Persons whose attendance/evidence/documents are required |
| Key function | Determines recognised modes of service | Gives proper officer power to summon |
| Electronic portal service | Specifically recognised | Not the main subject |
| Postal service | Specifically covered | Not the main subject |
| Common portal | Specifically covered | Not the main subject |
Thus, Section 70 creates the power to issue a summons, while Section 169 provides the framework for serving that summons.
Difference Between Section 169 and Section 168
Section 168 deals with the Commissioner’s power to issue instructions or directions for ensuring uniformity in implementation of the GST law.
Section 169 deals with service of decisions, orders, summons, notices and other communications.
Therefore:
Section 168 → Instructions and directions
Section 169 → Service of statutory communications
Difference Between Section 169 and Section 170
Section 170 deals with rounding off of amounts.
Section 169, by contrast, deals with service of communications.
The two provisions therefore have completely different functions.
Practical Example – Email Service
A registered person has an email address recorded in its GST registration profile.
The department sends a notice to that email address.
Email is one of the statutory modes specified under Section 169(1)(c).
The taxpayer should therefore monitor the registered email account and take appropriate action within the applicable statutory period.
Practical Example – Portal Service
A taxpayer logs into the GST portal and finds a newly generated order.
The communication has been made available on the common portal.
Section 169(1)(d) specifically recognises this as a mode of service.
CBIC’s 2025 Circular also confirms the relevance of Section 169(1)(d) for communications generated through the GST common portal.
Practical Example – Registered Post
A GST communication is sent to the taxpayer’s last known place of business through speed post.
Section 169(1)(b) recognises speed post as a mode of service, subject to the conditions of the provision.
Section 169(3) further provides a statutory deemed-receipt rule for registered or speed post, unless the contrary is proved.
Practical Example – Business Has Shifted
Suppose a taxpayer moves its business to another location but does not properly update its records.
A GST communication is sent to the last known place of business.
The taxpayer cannot automatically assume that the communication is invalid merely because the business has moved.
The legal effect must be examined in light of Section 169 and the facts concerning the registered person’s information and service.
Practical Example – No Earlier Mode Is Practicable
Suppose the department cannot practically serve a communication through the earlier statutory modes.
Section 169(1)(f) provides a fallback mechanism involving affixture at the last known place of business or residence and, if that is not practicable, affixture on the notice board of the concerned office.
This ensures that the statutory communication mechanism does not depend entirely on successful personal delivery.
Importance of Checking GST Portal Regularly
Section 169 makes regular GST portal monitoring an important compliance practice.
Businesses should ideally check the portal frequently for:
- notices;
- orders;
- summons;
- registration communications;
- refund communications;
- demand-related documents;
- recovery communications; and
- other statutory messages.
A business should also maintain an internal record of the date on which a communication becomes available and the deadline for responding.
What Should a Taxpayer Do After Receiving a GST Notice?
A taxpayer should take the following practical steps:
1. Download the Complete Communication
Do not rely only on an email alert or SMS. Download and preserve the actual notice, order or communication.
2. Check the Date
Record the date of service or availability.
3. Check the Reference Number
For portal-generated documents, check the available reference details. CBIC has explained the role of the RFN on GST portal-generated documents.
4. Identify the Legal Provision
Determine which section or rule the communication refers to.
5. Check the Deadline
Identify the response, payment or appeal deadline.
6. Review the Facts
Check whether the communication relates to the correct taxpayer, GSTIN, tax period and transaction.
7. Prepare the Response
Where a response is required, prepare and submit it within the applicable statutory period.
8. Preserve Proof
Keep proof of the submission and the documents filed.
Importance of Maintaining GST Contact Details
Businesses should regularly review their GST registration profile.
Important information includes:
- email address;
- business address;
- authorised representative details;
- contact information; and
- other registration particulars.
An outdated email address or business address can create serious practical compliance problems because Section 169 expressly recognises electronic and other forms of service.
Does Section 169 Require Physical Delivery?
No.
Section 169 provides multiple methods of service.
These include electronic methods such as:
- email; and
- making the communication available on the GST common portal.
Therefore, physical delivery is not the only recognised method.
Is Email Service Recognised Under GST?
Yes.
Section 169(1)(c) specifically provides for sending the communication to the email address provided at registration or subsequently amended.
This makes the registered email address an important part of GST compliance.
Is GST Portal Service Legally Recognised?
Yes.
Section 169(1)(d) expressly provides for service by making the communication available on the common portal.
CBIC reiterated this point in Circular No. 249/06/2025-GST.
Is a Notice Invalid If the Taxpayer Did Not Open It?
Not necessarily.
Section 169 establishes statutory modes of service and deemed-service rules.
Whether a notice has been legally served must be examined according to the applicable mode and the facts of the case.
A taxpayer should therefore not assume that failure to open or read a communication automatically prevents the statutory consequences of service.
👉 Read More → Section 169 – Service of notice in certain circumstances
Key Takeaways of Section 169
Section 169 can be summarised through the following points:
- Section 169 deals with service of notices and other GST communications.
- It applies to decisions, orders, summons, notices and other communications under the CGST Act and Rules.
- Direct delivery is one recognised mode.
- Registered post, speed post and courier with acknowledgement due are recognised modes.
- Email is a recognised mode.
- Making a communication available on the GST common portal is a recognised mode.
- Newspaper publication is another statutory mode.
- Affixing the communication is a fallback method where earlier modes are not practicable.
- Section 169(2) provides rules for deemed service.
- Section 169(3) provides a specific deemed-receipt rule for registered or speed post.
- The registered email address should be monitored regularly.
- Businesses should regularly check the GST common portal.
- Portal-generated communications may carry an RFN that can be verified through the GST portal.
- Section 169 is different from Section 70, which deals with the power to summon.
- Section 169 can become important for calculating statutory response and appeal periods.
- Failure to monitor electronic communications can create compliance risks.
- Taxpayers should preserve copies and proof of service or receipt of important GST communications.
- CBIC has specifically highlighted the relevance of Section 169(1)(d) for communications generated through the GST common portal.
Conclusion
Section 169 of the CGST Act provides the statutory framework for serving notices, orders, summons, decisions and other communications under GST. It recognises multiple modes of service so that GST proceedings can operate effectively in both physical and electronic environments.
The provision permits service by direct delivery, registered or speed post, courier, email, the GST common portal, newspaper publication and affixture in specified circumstances.
The inclusion of email and common-portal service is particularly important in the modern GST system. A registered person should therefore regularly monitor both its registered email address and GST portal account. CBIC’s Circular No. 249/06/2025-GST specifically refers to Section 169(1)(d) and explains that portal-generated communications carry a verifiable Reference Number (RFN).
Section 169(2) and Section 169(3) are also important because they establish statutory rules concerning when a communication is deemed to have been served or received. Consequently, a taxpayer should not assume that the legal date of service is always the date on which the taxpayer personally reads the notice.
For businesses, the practical lesson is simple: GST communications should be monitored regularly, downloaded promptly and acted upon within the applicable statutory time limit. Maintaining updated registration information, monitoring the registered email address and regularly checking the GST common portal can help prevent missed notices and unnecessary compliance problems.
Section 169 should also be read together with the provisions governing the particular notice, order, summons or proceeding. Section 169 determines the mode and legal framework of service, while the relevant substantive section determines what the taxpayer must do after receiving the communication.
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