CBIC amends Rules for Physical verification of Business Premises after Grant of Registration; Removes Specified Aadhaar Authentication [Read Notification]
CBIC amends Rules – Physical verification of Business Premises – Grant of Registration – Removes Specified Aadhaar Authentication – TAXSCAN
CBIC amends Rules – Physical verification of Business Premises – Grant of Registration – Removes Specified Aadhaar Authentication – TAXSCAN
The Central Board of Indirect Taxes and Customs (CBIC) vide notification no. 38/2023 issued on 4th August 2023 has notified the amendment in Rule 25 of the Central Goods and Services Tax (CGST) Rule, 2017 regarding the Physical verification of business premises after grant of registration.
New Amendment in Rule 25
In the said rules, for rule 25, 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 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."
The amendment in Notification no. 62/2020 – CT dt.20.08.2020 w.e.f 21.08.2020 has incorporated the words ‘due to failure of Aadhaar authentication [or due to not opting for Aadhaar authentication’. And the same words have been removed through this amendment.
The Rule 25 before the new amendment:
“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 [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.”
The words ‘proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration’, means that the reason can be any and just failure of Aadhaar authentication or not opting Aadhaar authentication.
By removing the words in the present amendment, it can be assumed that the same is in general sense. Also, the failure or Aadhaar authentication or not opting it has also included in the reasons for verification after grant of registration.
The 35th GST Council meeting held under the Finance Minister Nirmala Sitharaman has approved the use of the Aadhaar card for the enrollment on the Goods and Services Tax Network ( GSTN ). The use of Aadhaar card would be doing away with the requirements of various other documents. And subsequently, the central government notified the Aadhaar authentication in the notification.
As per the new amendment, the GST officers can visit the business premises for physical verification after grant of registration if the proper officer is satisfied with any reasons.
To Read the full text of the Order CLICK HERE
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