Rule 25 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Physical Verification of Registered Business Premises in Certain Cases
Provisions under Rule 25 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Physical Verification of Registered Business Premises in Certain Cases”, are as under:
CGST Rule 25: Physical verification of business premises in certain cases (Chapter-III: Registration Rules)
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.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.
It may be noted that CGST Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were initially notified by CBIC (CBEC) vide Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017 (or as may be specified in respective Rules).