CGST Rules Rule 25 — Physical verification of business premises in certain cases
CGST Rules, 2017 · Physical verification of business premises in certain cases
Quick Answer
Rule 25 of the CGST Rules, 2017 governs Physical verification of business premises in certain cases. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 25 CGST: Physical verification of business premises in certain cases — eligibility, conditions, case laws and compliance impact under Indian tax law.
No case laws found for this section yet.
Browse all case laws →No FAQs available for this section yet.
No related notifications found for this section.
Browse all notifications →Amendment History
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.".