premises in certain cases. – (corresponding section 25)
(Relevant
Updates)Chapter III of CGST Rules,
2017
REGISTRATION
3[RULE 25.
Physical verification of
business
premises in certain cases. – (corresponding section 25)
(Relevant
Updates)
(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 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.]
[helldodold[1[RULE 25. Physical verification of
business
premises in certain cases
(corresponding section 25)
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 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.]
[helldod old[RULE 25. Physical verification of
business
premises in certain cases
(corresponding section 25)
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.]helldod]]helldod]
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