Rule 25 - Physical verification of business premises in certain cases - Central Goods and Services Tax Rules, 2017

3 [ 25. Physical verification of business premises in certain cases. (1) Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification. (2) Where the physical verification of the place of business of a person is required before the grant of registration in the circumstances specified in the proviso to sub-rule (1) of rule 9, the proper officer shall get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal at least five working days prior to the completion of the time period specified in the said proviso. ] ************* NOTES:- 1. Substituted vide Notification No. 16/2020 Central Tax dated 23-03-2020 before it was read as Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification 2. Inserted vide NOTIFICATION NO. 62/2020 Central Tax dated 20-08-2020 w.e.f. 21-08-2020 3. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 before it was read as, 25. 1 [Physical verification of business premises in certain cases .-Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication 2 [ or due to not opting for Aadhaar authentication ] before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification ] .