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of <h1>Rule 17: Physical Verification Process for Business Premises Post-GST Registration Requires Report Submission in Form GST REG-26.</h1> Rule 17 of the Draft GST Registration Rules, 2016, outlines the procedure for physical verification of business premises in certain cases. If a proper officer deems it necessary to verify the physical location of a taxable person's business after registration is granted, they may conduct the verification. The officer must then upload a verification report, along with supporting documents and photographs, in Form GST REG-26 on the day following the verification.
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