(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 1 These words were substituted for the words “within a period of thirty days from the appointed day” by Notification No.
MGST-1017/C.R.120/ Taxation-1, (Fourth Amendment-2017), dated 27% July, 2017, (w.e.f.22d July 2017).
2 These figures, letters and words “31=t October” were substituted for the figures, letters and words “30th September, 2017” by Notification No. MGST-1017/C.R.178/ Taxation-1, (Notification No.36/2017, Eighth Amendment-2017), dated 7t October, 2017, (w.e.f. 29% September, 2017).
3 These figures, letters and words were substituted for the figures, letters and words “31st October, 2017” by Notification No. MGST-1017/C.R.195/Taxation-1, (Notification No.51/2017, Eleventh Amendment-2017), dated 1= November, 2017, (w.e.f. 28% October, 2017).
4 These figures, letters and words were substituted for the figures, letters and words “31st December, 2017” by Notification No. GST-1018/C.R.14/Taxation-1, (Notification No. 3/2018, First Amendment-2018), dated 24% January 2018, (w.e.f. 24% January 2018).
5 This rule was substituted by Notification No. 1023/C.R.44(2)/Taxation-1, (Notification No. 38/2023, Amendment- 2023), dated 4th September, 2023, (w.e.f. 4th August, 2023).
Earlier read as : 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 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.]
53 on the common portal at least five working days prior to the completion of the time period specified in the said proviso.”.]