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Physical verification of an applicant's place of business is...

Pre-registration physical verification becomes mandatory to prevent non-existent business registrations and support timely GST registration processing.

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GST - States September 14, 2026 Circulars
Physical verification of an applicant's place of business is compulsory before registration is granted under the DGST Act, 2017. Proper Officers must complete verification within seven days of receiving the registration application, to avoid delay in processing. The direction follows findings that numerous registered persons were non-existent, including some registered through Aadhaar-based registration, raising concerns of registrations obtained for tax evasion. Under Rule 25, where physical verification is required, the verification report, supporting documents and photographs must be uploaded in Form GST REG-30 on the common portal within 15 working days after verification. Non-compliance will be treated seriously.

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Acts Income Tax