Friday, March 11, 2022

Rule 25 of CGST Rules 2017

[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 [or due to not opting for Aadhaar authentication]55 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.]56

Amendmends made to Rule 25 of CGST Rules 2017

55 Inserted vide Notf no.62/2020 – CT dt.20.08.2020 w.e.f 21.08.2020.

56 Substituted vide Notf no. 16/2020 – CT dt.23.03.2020 for "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."