Rule 25 - Physical verification of business premises in certain cases

25. Physical verification of business premises in certain cases.[1]

[2][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 [3][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]

 


[1] This Rule was inserted by Notification No. 03/2017-Central Tax dt. 19-06-2017 wef 22-06-2017.

[2] Rule substituted by Rule 4 of The CGSTR(3rd A), 2020 vide Notification No. 16/2020-Central Tax dt. 23-03-2020 wef 23-03-2020. Earlier it read as under

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.

 

[3] Words inserted by Rule 4 of The CGSTR(10th A), 2020 vide Notification No. 62/2020-Central Tax dt. 20-08-2020 wef 21-08-2020.

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