CGST Rule 25: Physical verification of business premises in certain cases

Provisions under Rule 25 of CGST Rules, 2017 relating to “Physical verification of business premises in certain cases”:

CGST Rule 25: Physical verification of business premises in certain cases (Chapter III: Registration Rules) [*1, 2 & 4]

(1) Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business 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.

(2) Where the physical verification of the place of business of a person is required before the grant of registration in the circumstances specified in the proviso to sub-rule (1) of rule 9, the proper officer shall get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal at least five working days prior to the completion of the time period specified in the said proviso.

Notes (History of Amendments in Bare Text):

1. CGST Rule 25 introduced vide Notification 3/2017, effective 22/06/2017. [*2&4]

2. CGST Rule 25 substituted from 23/03/2020 vide Notification 16/2020. Please refer Notification 3/2017 for text thereof before substitution. [*1&4]

3. The text “or due to not opting for Aadhaar authentication” inserted from 21/08/2020 vide Notification 62/2020. [*4]

4. Rule 25 resubstituted from 04/08/2023 vide Notification 38/2023. Please refer Notification 16/2020 [*2] and Notification 62/2020 [*3] for text thereof before re-substitution.