GST DAILY – 76 : Physical verification of business premises in certain cases

Physical verification of business premises in certain cases

• 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.”
• 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.
• Presence of the following is no more required at the time of physical verification of the premises…

Individual / Karta / Managing Director / Whole Time Director / Partner / Member of MC of Association / Board of Trustee / Authorised Representative / Authorised Signatory etc.

As the case may be…