Rule 25 of CGST Rules 2017: Physical verification of business premises in certain cases

Provisions under Rule 25 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Physical verification of 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. [Note 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 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. [Note 2 & 3]

(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. [Note 3]

(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. [Note 3]

Amendments History:

1. CGST Rule 25 substituted vide Central Tax Notification 16/2020 dt. 23/03/2020.

2. The text ‘or due to not opting for Aadhaar authentication’ inserted in CGST Rule 25 w.e.f. 21/08/2020 vide Central Tax Notification 62/2020 dt. 20/08/2020.

3. CGST Rule 25 substituted vide Central Tax Notification 38/2023 dated 04/08/2023.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.