CGST Rule 25 of Central Goods and Services Tax Rules, 2017 – Physical verification of business premises in certain cases

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-III Registration

Rule 25: Physical verification of business premises in certain cases.

¹[²[25. (1) Where the proper officer^c1 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^c1 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.]]

References

Enforcement:

Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 610(E) dated 19.06.2017].

Amendments:

1. Substituted by Central Goods and Services Tax (Third Amendment) Rules, 2020 vide Notification No. 16/2020-Central Tax dated 23rd March, 2020, w.e.f. 23.03.2020, for the rule:

“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.”

2. Substituted by Central Goods and Services Tax (Second Amendment) Rules, 2023 vide Notification No. 38/2023-Central Tax dated 4th August, 2023, w.e.f. 04.08.2023, for the Rule:

“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 ^*[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.”

Reference: *Inserted by Central Goods and Services Tax (Tenth Amendment) Rules, 2020 vide Notification No. 62/2020 – Central Tax dated 20th August, 2020, w.e.f. 21.08.2020.

Circular:

c1. Proper officer for provisions relating to Registration and Composition levy, refer Circular No.1/1/2017 dated 26.06.2017.