Answer

GST

Physical verification visit after GST application

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  1. Facts

    If Aadhaar authentication is not done or the application is risk-flagged, the officer may physically verify the premises, and approval can take up to 30 days.

  2. Provisions and law

    • Rule 9, CGST Rules 2017Approval within 7 working days, or 30 days where physical verification is needed; queries in REG-03, reply in REG-04 within 7 working days; rejection in REG-05.
    • Rule 8, CGST Rules 2017Part A with PAN, mobile and email OTPs gives a TRN; Part B is filed with documents; acknowledgement in REG-02; risk-flagged applicants may be called for biometric verification.
  3. Analysis

    The officer checks that the business exists at the declared address. Keep a name board, a person who can answer basic questions, and copies of the documents uploaded. Shared spaces or co-working desks should have a clear agreement and visible signage. Rejection after a visit often happens simply because the place was locked or nobody knew about the business.

  4. Conclusion

    1. Fix a signboard showing the business name.
    2. Keep copies of all uploaded documents at the premises.
    3. Ensure someone authorised is present during working hours.
    4. Note the date of visit and track the ARN afterwards.

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