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 CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were notified by CBEC vide Central Goods and Services Tax (CGST) Rules, 2017 Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017.