Physical Verification

No nt such provision

Yes Sir there is a Provision of PHYSICAL VERIFICATION OF PLACE OF BUSINESS by the Proper Officers under the GST Law.

Extract of Rule 25 of the CGST Rules 2017 : -

"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.

Moreover the said rule was amended vide Notification No. 16/2020 - Central Tax, dated 23rd March 2020, to be effective from 01/04/2020. If the Person who has applied for GST Registration, fails to undergo authentication of Aadhaar Number, then his Registration will be granted only after Physical Verification of the Principal Place of Business Premises by the GST Proper Officer.

The new substituted Rule 25 of the CGST ( Third Amendment ) Rules 2020 is as follows :-

"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."

Regards,
Shivam RC.