Quick Summary
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.
Yes, GST authorities can initiate physical verification of business premises even after granting GST registration certification if certain conditions are met.
If the welcome letter dispatched to the registered address for automatic GST registration is undelivered, it can trigger physical verification and potential suspension.
During a physical verification, the officer will take photos and collect evidence of the business premises and operations. This verification report, including photographs, is then uploaded on the portal within 15 days.
Businesses should keep identity and address proof, PAN and Aadhaar of owners/partners/promoters, premises documents (like rent agreement or ownership proof), and business activity proof (like GST-compliant invoices and proof of ongoing operations) ready.
No, a GST registration certificate is just the beginning; verification ensures the business is real, active, and compliant.
CAclubindia
