Deepak Enterprise a proprietary concern reached the turnover of ₹ 40 Lakh on 20th July, 2024 and applied for registration under GST on 23rd July, 2024. The proper officer wants for physical verification of place of busin

CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · PYQS · December 2025
Deepak Enterprise a proprietary concern reached the turnover of ₹ 40 Lakh on 20th July, 2024 and applied for registration under GST on 23rd July, 2024. The proper officer wants for physical verification of place of business of Deepak Enterprise and insisted on visit the same in the presence of proprietor Mr. Deepak. (i) Whether the action taken by proper officer is correct? (ii) Explain the procedure to be followed by proper officer if he decides to do physical verification of place of business of Deepak Enterprise after the grant of registration as per the provisions of Rule 25 of CGST Rules 2017.

Answer & Explanation:

Answer 4(c) (i) The action taken by proper officer is incorrect Presence of the applicant is not required for physical verification. [Rule 9 has been amended to remove the requirement of physical presence of the person] Therefore, presence of Mr. Deepak is not required for physical verification (ii) The proper officer 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 prescribed form on the common portal within a period of 15 working days following the date of such verification.

Topics: GST

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