Physical verification of business premises in certain cases
Rule 25 of the Central Goods and Services Tax Rules, 2017 deals with physical verification of business premises in certain cases. 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 [or due to not opting for Aadhaar authentication] before the grant of registration, or due to any other reason after the grant of registratio The Act came into force on 22 Jun 2017.
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.
Rule 25, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 9
- r. 8 Application for registration
- r. 10 Issue of registration certificate
- r. 10B Aadhaar authentication for registered person
- r. 11 Separate registration for multiple places of business within a State or a Union territory
- r. 17 Assignment of Unique Identity Number to certain special entities
- r. 28 Value of supply of goods or services or both between distinct or related persons, other than through an
- r. 32 Determination of value in respect of certain supplies
- r. 47 Time limit for issuing tax invoice
- r. 87 Electronic Cash Ledger
Questions about Rule 25
What does Rule 25 of the Central Goods and Services Tax Rules deal with?
Rule 25 of the Central Goods and Services Tax Rules is headed "Physical verification of business premises in certain cases". 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 [or due to not opting for Aadhaar authentication] before the grant of registration, or due to any other reason after the grant of registratio
How do I find court cases under Rule 25 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 25, rule 25 CGST Rules 2017, rule 25 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 25 of the Central Goods and Services Tax Rules, and has it changed?
9 other provisions in this corpus refer back to it.
When did Rule 25 of the Central Goods and Services Tax Rules come into force?
Rule 25 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 25, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.