CGST Rules - Central Goods and Services Tax Rules, 2017

Rule 25 - Physical verification of business premises in certain cases

This rule was made and amended vide the following notifications
Central Tax Notification No. 16/2020 (dated 23rd March 2020)

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.

1 "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 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 Substituted in Central Goods and Services Tax (Third Amendment) Rules, 2020, vide Notification No.16/2020 Central Tax (dated 23rd March 2020)