Rule 25 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 25 is a short rule with two sub-rules. Sub-rule (1) lets the proper officer have the place of business physically verified after registration is granted; sub-rule (2) covers verification before the grant in the circumstances in the proviso to rule 9(1). In both cases the report, with photographs and other documents, is uploaded in FORM GST REG-30.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
After the grant of registration, where the proper officer is satisfied that physical verification of the place of business is required, he may get it done and the report is uploaded in FORM GST REG-30 within fifteen working days following the date of verification. Before the grant, in the circumstances in the proviso to rule 9(1), the report must be uploaded at least five working days prior to the completion of the time period specified in that proviso.
Where rule 25 sits
Rule 25 is in Chapter III on registration. It does not say when verification is needed before the grant; that comes from the proviso to rule 9(1), which prescribes thirty days of submission of the application where physical verification is carried out. See rule 9: seven days, thirty days and deemed approval. Rule 25 then fixes how and when the verification report is uploaded. The rule serves the registration procedure under section 25 of the Act; see section 25 of the CGST Act, 2017. If a verification is called for in your case, our GST registration service can help you prepare for it.
The footnote records that rule 25 was substituted by Notification No. 38/2023 - CT dated 04.08.2023. The older wording printed in the footnote under the same heading is not law and is not used here.
Sub-rule (1): verification after the grant
"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."
Break it into parts:
- Trigger. The proper officer is satisfied that physical verification is required after the grant. The rule does not list reasons.
- Power. He "may get" the verification done. It is discretionary.
- Output. A verification report along with other documents, including photographs.
- Form and place. FORM GST REG-30 on the common portal.
- Time. Fifteen working days following the date of the verification.
Sub-rule (2): verification before the grant
"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."
Here the word is "shall": in the circumstances in the proviso to rule 9(1), the verification is not optional. The proviso to rule 9(1) as it stands lists three situations:
(a) a person, other than a person notified under section 25(6D), fails to undergo authentication of Aadhaar number as specified in rule 8(4A) or does not opt for authentication;
(aa) a person who has undergone authentication is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or
(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business.
In those situations the registration is granted "within thirty days of submission of application, after physical verification of the place of business, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit". The words "in the presence of the said person" were omitted from that proviso by Notification No. 38/2023 - CT dated 04.08.2023. The sequence is therefore thirty days for the grant, with the report to be uploaded at least five working days before those thirty days are complete.
Who does what, by when
| Situation | Who | What | Form | Period | Sub-rule |
|---|---|---|---|---|---|
| After grant of registration | Proper officer | May get physical verification done if satisfied it is required | FORM GST REG-30 for the report | Report uploaded within fifteen working days following the date of verification | (1) |
| Before grant, in the circumstances in the proviso to rule 9(1) | Proper officer | Shall get physical verification done | FORM GST REG-30 for the report | At least five working days prior to the completion of the period in the proviso | (2) |
A worked example
Blue Orchard Foods, an invented company, applies under rule 8. Its application is identified on the common portal, based on data analysis and risk parameters, for physical verification, which brings the proviso to rule 9(1) into play. Registration is therefore to be granted within thirty days of submission, after physical verification.
Counting the days: the thirty-day period completes on the thirtieth day. Under rule 25(2), the verification report with photographs must be uploaded in FORM GST REG-30 at least five working days before that thirtieth day is completed. If the proper officer visits the premises in the first fortnight and uploads soon after, he is well within the limit.
Now take a different case: Blue Orchard is registered and some months later the proper officer is satisfied that the physical verification of its place of business is required. He may get it done. If the visit takes place on a Monday, the report must be uploaded in FORM GST REG-30 within fifteen working days following that Monday.
Points to watch
- Two timelines, two meanings. In sub-rule (1) the clock runs forward from the verification. In sub-rule (2) it runs back from the end of the rule 9 period.
- Working days. Both periods are in working days.
- The rule governs the officer. The periods bind the proper officer's upload. Nothing in rule 25 imposes a period on the applicant.
- Presence of the person. The words "in the presence of the said person" were omitted from the rule 9(1) proviso by the notification mentioned above; rule 25 as it now reads does not carry them.
- If time runs out in rule 9. The deemed-approval periods are in rule 9(5) and are explained in the rule 9 article linked above.
Need help preparing for a verification?
A physical verification is easier to deal with when the address proof, premises and records are ready before the officer arrives. We can walk through what the proper officer will look for and keep the application on course. See our GST registration service.
Key takeaways
- Rule 25(1): after the grant, the proper officer may get physical verification done; report in FORM GST REG-30 within fifteen working days following the date of verification.
- Rule 25(2): before the grant, in the circumstances in the proviso to rule 9(1), the proper officer shall get it done; report at least five working days before the period in that proviso completes.
- The proviso to rule 9(1) allows the grant within thirty days of submission after physical verification.
- Both periods are in working days.
- The rule was substituted by Notification No. 38/2023 - CT dated 04.08.2023.
Read next
- Rule 24 of the CGST Rules, 2017: migration of persons registered under the existing law
- Rule 26 of the CGST Rules, 2017: method of authentication
- Rule 9: verification, deemed approval and FORM GST REG-03
- Rule 8 of the CGST Rules, 2017: application for registration
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.