GST Registration Photo Proof: What Are You Actually Required to Submit?
Many small businesses applying for GST registration are being asked for photos of their site with signage and adjacent shops as a condition for approval. But is this legally valid? Does the GST law mandate such specific photographs?
Let’s break it down — using official sources, CBIC rules, and a recent case where a taxpayer pushed back.
Why This Matters
If you’re starting a shop or registering for GST from a commercial location, officers often demand on-site photographs as proof of “business existence.” But some are now asking for photos with adjacent shops, raising concerns of departmental overreach.
What Does the GST Law Say?
As per Rule 8(4A) of the CGST Rules (inserted via Notification No. 38/2020-CT dated 5th May 2020), Aadhaar authentication or physical verification is mandatory in certain cases for new GST registrations.
Under Rule 9(1), the proper officer may conduct physical verification and upload a verification report with:
- Photographs of the premises
- Other documents in Form GST REG-30
✅ Nowhere does it say the applicant must submit a photo showing the board and adjacent shops.
Recent Incident: Taxpayer Pushes Back
In a recent GST registration case reported in legal forums, a taxpayer operating from a standalone commercial building was asked to upload a photo with the shop’s name board and adjacent shops.
The applicant refused — citing lack of legal backing for such a demand. Instead, they submitted:
- Shop’s front photo with name board
- Rent agreement
- Electricity bill
- Aadhaar-verified geotagged photo
The officer relented. Registration was granted without further objection.
What Is Legally Acceptable Proof for GST Place of Business?
When applying for GST registration, you may be asked for:
- Rent agreement or ownership documents
- Electricity bill or property tax receipt
- Front photo with name board (if available)
- Geotagged photo from mobile with time/location metadata
Nowhere does the CGST Rules mandate photos with “adjacent” shops.
Expert Tip: Push Back Professionally
If you receive an unreasonable photo request:
- Politely ask the officer to cite the rule/notification demanding it
- Quote Rule 9(1) and Form REG-30 requirements
- Send a written email with standard documents and geotagged site photo
- If needed, escalate via grievance portal or CPGRAMS
📌 Tip from our team at Efiletax: Always maintain polite tone and documentary trail. Officers often act cautiously once you assert your legal position with citations.
Practical Steps for GST Registration Photo Proof
| Requirement | Legally Mandatory? | Notes |
|---|---|---|
| Name board photo | ✔️ Recommended | Helps establish presence but not explicitly required |
| Adjacent shop in photo | ❌ Not required | No basis in GST law or circulars |
| Inside shop photo | Optional | Can help if business is not clearly visible outside |
| Geotag metadata (time/location) | ✔️ Recommended | Use phone camera or GST app |
Key Circulars & References
- CBIC Notification No. 38/2020 – Dated 05.05.2020
- Rule 8(4A), Rule 9(1), and Form GST REG-30 – CGST Rules
- CBIC Master Circular on GST Registration (if any updated)
Subheading with Keyphrase
GST Registration Photo Proof: Don’t Get Bullied by Misinterpretation
The GST registration photo proof requirement is about proving existence — not satisfying random image criteria. A photo of your shop with board (and preferably geotag metadata) should be sufficient.
If the officer insists on extra visuals like adjacent shops, know that it’s not a legal condition.
FAQ Section
Q1. Is it mandatory to have a name board for GST registration?
No, but it’s helpful. GST rules don’t mandate a board, but officers often check for one during physical verification.
Q2. Can my registration be rejected for not showing adjacent shops in photo?
No. There is no rule requiring this. You can escalate if such a reason is given for rejection.
Q3. What if I operate from a home or remote location?
Provide utility bill, ownership proof, and a clear geotagged photo of the location setup.
Summary
GST registration requires site verification but not adjacent shop photos. Rule 9 of CGST Rules allows only basic proof like nameboard and address. Know your rights, submit legally valid documents, and don’t give in to arbitrary officer demands.
Conclusion
Confused by unusual photo demands during GST registration? You’re not alone. But the law is on your side. As long as you provide valid address proof, geotagged shop photos, and standard documents, you’ve complied with the rules.
Need help with GST registration or officer queries? Efiletax.in can assist with compliant, time-saving solutions.