Rule 25 CGST Rules 2017
( Rule 25 CGST Rules 2017 explains Physical verification of business premises in certain cases and is covered in Chapter III – Registration : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 )
Physical verification of business premises in certain cases.
25. 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.
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