Physical Verification of Business Premises
Rule 17 of draft GST Registration Rules provides that where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after grant of registration, he may get such verification done and the verification report along with other documents, including photographs, shall be uploaded in FORM GST REG-29 on the Common Portal within 15 working days following the date of such verification.
Issue
Physical verification of exiting registered premises will result in more administrative efforts and cost. Further, situations making the proper officer believe that physical verification of premises is required have not been provided for.
Suggestions
• It is suggested that verification of existing registered premises be avoided.
• Further, situations making the proper officer believe that physical verification of premises is required be clearly enlisted.
Source ICAI Suggestions on GST Rules Submitted to Govt of India