CPC Officers Review GST Registration Applications; Some Require Physical Verification as per FORM GST REG-30 Guidelines.

Central Processing Cell (CPC) officers handle GST registration applications submitted via the GST portal. Applications are categorized as 'With PV' or 'Without PV' based on Aadhaar authentication and risk parameters. CPC officers review documents and either approve or query applications within specified timeframes. If queries are unresolved, applications may be rejected. Physical verification is conducted by inspectors for certain cases, with detailed reports submitted in FORM GST REG-30. Verification includes checking business premises, capital goods, electricity, premises ownership, employee records, and financial documents. The process ensures compliance with GST regulations and involves thorough scrutiny to prevent fraud.