A physical clarification is to be conducted for business premises that have to be granted deemed GST enrollment amid 21st August and November 16 so as to make sure that the business running by them is real. The CBIC has told that those people whose Aadhar card number has not been authenticated will not be allowed to grant GST registrations
Beneath the Goods and service tax, GST law permits for deemed registration on the finish of 21 days of application in case the proper officer has not given the notice in 21 days.
In the duration from August 21, 2020, to November 16, 2020, CBIC says that the information is given that deemed enrollment has been given in several cases in which the Aadhar authentication 
“These registrations granted on deemed basis require verifications to ascertain that they have a genuine business or intend to carry out so,” providing the standard operating procedure SOP, CBIC suggests that to carry out the physical verification of the individual who has been permitted for deemed enrollment. While doing the physical verification the officer examines that if the petitioner has a plan to do the manufacturing activities, the capital goods if needed for that particular activity are being installed.
Indeed the verification of electricity connection, bills paid in the applicable period, size of the premises whether it is in corresponding to the activities done by the petitioner. Also, the premises are on rent or fully owned by him along with the ownership or leasing credentials of the stated property.
The verification will also consist of getting information on the number of employees who are enrolled within the books of the company, Aadhaar, and PAN 
“In addition to the physical verification conducted, the proper officer, in the interest of revenue, would carry out the preliminary financial verification of the registrants by seeking…documents and carrying out its scrutiny,” announced CBIC.
The documents including the ITR and the incorporation of the company. The income tax return of the partners, proprietor, and the others might be taken for other matters.
Activity status from the date of enrollment for all the bank accounts associated with enrollment can opt via a letter of undertaking by the petitioner. Also, the phone number linked with the banks can be urged down. Including the quantum of capital invested will also be investigated according to Standard Operating Procedure (SOP) 
“Field formations are advised that in cases where the applicant has not opted for Aadhaar authentication or where such authentication has failed, there should not be any case where registration is granted on a deemed approval basis,” declared CBIC.
It is valid from August 21, 2020 rule 9 for the central Goods and Services Tax Rules, 2017 given that the event where Aadhar authentication has either not chosen for the petitioner or where this authentication has declined, the proper officer has to necessarily initiate the physical verification of the premises.
If in the events where the physical verification is harder the certain credentials might be asked by the proper officer to clarify prior to deciding on the permission of the enrollment.
For these cases the Rule 25 of the CGST Rules 
