³[25. Physical verification of business premises in certain cases. –

(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 REG30 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 subrule (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:

1.Substitute by Notification no 16/2020 by Central Tax dated 23/03/2020 

For the rule:

Physical verification of business premises in certain cases.- 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.

Following rule shall be substitute namely

Physical verification of business premises in certain cases.-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 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

2.Inserted by Notification no 62/2020 by Central Tax dated 20/08/2020

3. Substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2023 Notification No. 38/2023 – Central Tax dated 04.08.2023

Whole rule 25 shall be substituted, before it was read as-

¹[Physical verification of business premises in certain cases.- 

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 ²or 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]