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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
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