Section 25 in The Central Goods and Services Tax Rules, 2017
25. [ Physical verification of business premises in certain cases. [Substituted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]
- 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 [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.]
