# Physical Verification of Business Premises

Legal basis: Rule 25 of CGST Rules, 2017.

## When is Physical Verification Conducted?

### A. Physical Verification AFTER Registration

Conducted when the Proper Officer (PO) finds it appropriate post-registration.
PO must complete verification and upload the verification report with documents & photographs on the GST portal within 15 working days of verification.

### B. Physical Verification BEFORE Registration (Rule 9(1) proviso)

Triggered where Aadhaar authentication is not opted, failed, or applicant is flagged under risk-based analysis.
PO must complete verification and upload the report with documents & photographs at least 5 working days prior to the completion of the time period specified in the proviso to Rule 9(1) (i.e., before the 30-day window for granting registration expires).

## Trigger Points

Failed or not-opted Aadhaar authentication.
High-risk cases identified through data analysis on the common portal.
Officer's discretion based on doubts about genuineness of premises.

Worked example

### Example 1

Example: Ms. R applies for GST registration on 1st April but does not opt for Aadhaar authentication. The PO triggers physical verification.

→ The 30-day registration window expires on 1st May.

→ The verification report must be uploaded at least 5 working days before 1st May (around 24th April).

→ Reports submitted after this date will breach Rule 25's proviso requirement.

⚠️ Common exam mistakes

Confusing the 15-working-day (post-registration verification) deadline with the '5 working days prior to expiry of 30-day window' (pre-registration verification) deadline.
Believing physical verification is only triggered when Aadhaar authentication fails — it can also be triggered by risk analysis flagging.

Bare-Act text Rule 25 · CGST Rules, 2017 · click to expand

Rule 25: Where the proper officer is satisfied that the physical verification of the place of business of a person is required... he may get such verification of the place of business done and the verification report along with other documents, including photographs, shall be uploaded in Form GST REG-30 on the common portal within a period of 15 working days following the date of such verification.

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Physical Verification of Business Premises (Rule 25)

Worked example

⚠️ Common exam mistakes