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        GST

        Rule 25 - Physical verification of business premises in certain cases

        Central Goods and Services Tax Rules, 2017
        Chapter III
        Registration

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        Physical verification of business premises required; verification report must be uploaded on the common portal within specified timelines. Physical verification of a place of business, when required by the proper officer either after registration or in specified pre registration circumstances, must be documented by a verification report and supporting documents, including photographs, and uploaded to FORM GST REG-30 on the common portal within the prescribed working day timelines applicable to post or pre registration verifications.
                  Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                  Provisions expressly mentioned in the judgment/order text.

                      Physical verification of business premises required; verification report must be uploaded on the common portal within specified timelines.

                      Physical verification of a place of business, when required by the proper officer either after registration or in specified pre registration circumstances, must be documented by a verification report and supporting documents, including photographs, and uploaded to FORM GST REG-30 on the common portal within the prescribed working day timelines applicable to post or pre registration verifications.


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