GST authorities have started physical verification of business premises even after granting GST registration certification
Why Verification Triggers Even After Registration?
Getting a GST registration certificate doesn't mean that you are exempt from physical verification. Proper officers may initiate verification on the below mentioned conditions:
Automatic Registration (Rule 14A) - Certificate issued within 3 days
- A welcome letter is dispatched to the registered address. If undelivered then it creates presumption of non-existence, triggering physical verification and potential suspension.
Normal Registration
- Involves detailed verification, Aadhaar authentication, biometric checks, show cause notices and clarifications, taking 30-40 days for certificate issuance. If doubts arises, inspection may still trigger.
Under Rule 25, the officer will take photos and collect evidence during the visit and then, verification report including photographs shall be uploaded in Form REG-30 on the portal within 15 days of inspection.
Documents Required for Verification
You must keep these below mentioned documents during verification:
Identity & Address Proof
- PAN, Aadhaar of owner/partners/promoter
- Business address proof
Premises Documents
- Rent agreement if the premises is rented
- Landlord’s ownership proof
- Electricity bill / property tax receipt
Business Activity Proof
- GST-compliant invoices
- Proof of ongoing operations
In short
GST registration is just the beginning but verification ensures your business is real, active and compliant.
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