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.] 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.\"
Amendment notes
1. Substituted vide Notification No. 16/2020 - CT dated 23.03.2020 for \"Physical verification of business premises in certain cases. -Where the proper officer is
2. Inserted (w.e.f. 21.08.2020) vide Notification No.62/2020 - CT dated.20.08.2020.
","words":203,"text_source":"published"},"rule":{"number":"25","heading":"Physical verification of business premises in certain cases","text":"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.] 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.\" Amendment notes 1. Substituted vide Notification No. 16/2020 - CT dated 23.03.2020 for \"Physical verification of business premises in certain cases. -Where the proper officer is 2. Inserted (w.e.f. 21.08.2020) vide Notification No.62/2020 - CT dated.20.08.2020.","html":"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.] 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.\"
Amendment notes
1. Substituted vide Notification No. 16/2020 - CT dated 23.03.2020 for \"Physical verification of business premises in certain cases. -Where the proper officer is
2. Inserted (w.e.f. 21.08.2020) vide Notification No.62/2020 - CT dated.20.08.2020.
","words":203,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/25/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}