Rule 25
Physical verification of business premises in certain cases
GST
Registration
Rule 25 of 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 befo
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erson 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
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