1[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 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.]
1. Substituted vide Notification No. 38/2023 - CT dated 04.08.2023 for "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 2[or 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.".