Physical verification of business premises in certain cases
Rule 25 of the CGST Rules
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Physical verification of premises after registration: where the officer thinks it necessary, verification is done in the person’s presence and the report with photographs is uploaded in REG-30 within fifteen working days.
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The exact words of the law
1,025 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-08-04 · Substituted
38/2023-CTdated
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 r
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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