A Comprehensive Guide to Physical Verification in Indian GST Law.

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1/9 As an Practitioner in Indian #GST laws, I'm sharing a simple yet comprehensive guide on the procedures involved in physical verification as per Rule 25. A vital process to maintain transparency and ensure legitimacy. #TaxLaw #GSTLaw

2/9 Physical verification is initiated by issuing a notice in Form GST REG-26 by the proper officer. The notice specifies a date for personal hearing and demands for necessary documents. #TaxLaw #GSTLaw

3/9 The concerned person has to be physically present at the premises during the verification. A key principle as confirmed by Delhi High Court in the Bimal Kothari & M/s Curil Tradex cases. #TaxLaw #GSTLaw

4/9 The officer conducting the verification is obliged to follow due process. This includes taking photographs of the premises which serve as proof of the physical verification process. #TaxLaw #GSTLaw

5/9 After thorough inspection of the premises, the officer prepares a detailed verification report. This report is a critical piece of documentation that provides a snapshot of the verification process. #TaxLaw #GSTLaw

6/9 Post verification, the officer is required to prepare Form REG-30. This form is a verification summary report, essentially a consolidation of the entire process & findings during the physical verification. #TaxLaw #GSTLaw

7/9 The officer then uploads the photographs, verification report and the completed Form REG-30 to the GST portal. This formalizes the completion of the verification process. #TaxLaw #GSTLaw

8/9 Any deviation from this process can result in serious implications, as highlighted by the Calcutta High Court in the Rohit Varma case and the Delhi High Court in KPM Enterprises. #TaxLaw #GSTLaw

9/9 Rule 25 is more than a guideline; it's a testament to the integrity and thoroughness of the GST system. By understanding and applying it correctly, we uphold the credibility of our profession. #TaxLaw #GSTLaw