GST Rule amended to provide for physical verification in high risk cases even if Aadhaar has been authenticated:

GST Rule amended to provide for physical verification in high risk cases even if Aadhaar has been authenticated The Central Board of Indirect Taxes and Custom(CBIC) has amended GST Rule to provide for physical verification in high risk cases even where Aadhaar has been authenticated via issuing Notification. Amendment in Rule 25 of CGST Act 2017 regarding the Physical verification of business premises after grant of registration. In the said rules, for rule 25, the following rule shall be substituted, namely: – “25. Physical verification of business premises in certain cases. – (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.”. For Official Notification Download PDF Given Below: