Section 167
Service of notices
of Goods and Services Tax Act 2014
Every notice, direction or any other document required by this Act to be served on any person may be served—
(a)
personally upon the person;
(b)
by sending it to the person by registered post; or
(c)
by electronic service.
(2)
The notice, direction or other document sent by registered post to a person shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if the notice, direction or other document was addressed—
(a)
in the case of a company, limited liability partnership, firm, society, an association or other body of persons—
(i)
to its registered office;
(ii)
to its last-known address; or
(iii)
to any person authorized by it to accept service of process; and
(b)
in the case of an individual, to his last-known address.
Act 762
(3)
Where a person has given his consent for a notice to be served on him through the electronic service, the notice shall be deemed to have been served at the time when the electronic notice is transmitted to his account through the electronic service.