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PHYSICAL VERIFICATION OF THE PLACE OF BUSINESS

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JAYDEEPMITRA2022
(@jaydeepmitra2022)
Posts: 235
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RULE 25 OF THE CGST RULE, 2017
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.
Comment
As per the above rule, physical verification can be done in following situation:-
1. Before Grant of Registration
 Due to failure of Aadhaar authentication or
 Due to not opting for Aadhaar authentication
2. After Grant of Registration
 Due to any other reason
From the above it can infer that if taxpayer has done Aadhaar Authentication then the physical
verification is not required before grant of registration.

 
Posted : 06/09/2022 10:52 pm
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