Chapter III  of CGST Rules, 2017
  
        REGISTRATION

 

1[RULE 25. Physical verification of business premises in certain cases           (corresponding section 25)

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 2[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.]

[helldod old[RULE 25. Physical verification of business premises in certain cases           (corresponding section 25)

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.]helldod]
 

 

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1 Substitute Vide :-Notification No. 16/2020-Central Tax Dt.23.03.2020 [Para4 (a)]

2 Inserted Vide :-Notification No. 62/2020-Central Tax Dt.20.08.2020 [Para4]