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CHAPTER III - REGISTRATION
Rule 8 of CGST Rules - Application...
Rule 9 of CGST Rules - Verificatio...
Rule 10 of CGST Rules - Issue of r...
Rule 10A of CGST Rules - Furnishin...
Rule 11 of CGST Rules - Separate r...
Rule 12 of CGST Rules - Grant of r...
Rule 13 of CGST Rules - Grant of r...
Rule 14 of CGST Rules - Grant of ...
Rule 15 of CGST Rules - Extension ...
Rule 16 of CGST Rules - Suo moto r...
Rule 17 of CGST Rules - Assignment...
Rule 18 of CGST Rules - Display of...
Rule 19 of CGST Rules - Amendment ...
Rule 20 of CGST Rules - Applicatio...
Rule 21 of CGST Rules - Registrati...
Rule 21A of CGST Rules - Suspensio...
Rule 22 of CGST Rules - Cancellati...
Rule 23 of CGST Rules - Revocation...
Rule 24 of CGST Rules - Migration ...
Rule 25 of CGST Rules - Physical v...
Rule 26 of CGST Rules - Method of ... Rule 10B of CGST Rules - Aadhaar a...Rule 25 of CGST Rules - Physical verification of business premises in certain cases
https://www.gstgyaan.com/rule-25-of-the-cgst-rules-physical-verification-of-business-premises-in-certain-cases
[1][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 REG30 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.] |
[1] Rule substituted by Rule 6 of The CGSTR(2nd A), 2023 vide Notification No. 38/2023-Central Tax dt. 04-08-2023
Earlier it was substituted by Rule 4 of The CGSTR(3rd A), 2020 vide Notification No. 16/2020-Central Tax dt. 23-03-2020 as 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 [1][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. 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. |
Rule was inserted by Notification No. 03/2017-Central Tax dt. 19-06-2017 wef 22-06-2017 as 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. |
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