The Government of NCT of Delhi vide Notification No. F.111 /573/DT&T/ ESH:/ReDesiGNATION/ GST 1/ 2021/9410 dated 14th October 2021 has conferred upon senior assistant and junior assistant, working in the Department of Trade and Taxes, the power to undertake physical verification of the place of business of a person before the grant of registration or due to any other reason after the grant or registration, as assigned by the Proper Officer.
It may be noted here that Businesses taking Goods and Services Tax (GST) registration without Aadhaar authentication need to undergo physical verification of their premises in the manner provided under Rule 25 of the CGST Rules,2017.
For ready reference of our readers Rule 25 of the CGST Rules is reproduced below:
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 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.
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