Subsequent to the grant of registration under the GST law, can the proper Officer conduct physical verification of the place of business ?

CS Executive · Tax Laws · PYQS · December 2018
Subsequent to the grant of registration under the GST law, can the proper Officer conduct physical verification of the place of business ?

Answer & Explanation:

Rule 25 of CGST Rules, 2017 empowers the proper officer to do physical verification of the place of business of a registered person after grant of registration. Such verification may be made and the verification report along with other documents, including photographs, shall be uploaded in form GST REG 30 on the common portal (gst.gov.in) within 15 working days following the date of such verification.

Topics: GST Law

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