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Section 6: Substitution of rule 25

The Karnataka Goods and Services Tax (Third Amendment) Rules, 2023.State Rules of Karnataka · 2017

For rule 25 of the said rule 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 subrule (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 this provision sits

ActThe Karnataka Goods and Services Tax (Third Amendment) Rules, 2023.
Section6
Marginal noteSubstitution of rule 25
JurisdictionState of Karnataka
StatusIn force as published by the source

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