TaxTMI 
TaxTMI 
Standard Operating Procedure (SOP) for field formations in relation to physical verification of business premises of taxpayer/ registered person.
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....ties for the purpose of collecting tax on behalf of the Government and to avail Input Tax Credit for the taxes paid on inward supplies. 2. The Registering Authority (i.e., the GST Seva Kendra - Centralized Registration Cell) has the added responsibility to establish the genuineness of the taxpayer's submitting application for the grant of registration. 3. Further, the relevant tax authorities are also responsible to ensure the legitimacy of the application for refund of GST paid granted to the business entity. 4. Rule 25 of the Delhi GST Rules, 2017 provides for physical verification of business premises at the time of registration and includes such physical verification after grant of registration to the business entity, for a....
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....uts from external sources, market intelligence, anti-evasion authorities that the registered person is engaged in suspicious or fraudulent activities. iv. Any other reason to protect the interest of revenue or compliance of Act/ Rules. 8. Responsibility of Physical Verification: The responsibility of conducting the field visit and submission of physical verification report shall be of the jurisdictional GST Inspector. The other officials of the jurisdictional ward/ zone or of nearby zone may accompany the GST Inspector on the field visit as may be deemed appropriate with prior concurrence of proper officers of all ward concerned. Further, in case additional places of business of the registered person are being verified, the G....
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....eld visit may be conducted within 10 working days. Further the physical verification report (REG-30) may be submitted on real time basis on the day of visit. 10. Use of GSTN Field Visit application: It is mandatory to submit the physical verification report on the Field Visit application developed by GSTN and available on mobile platform. The manual reports may not be accepted. Difficulties in the use of Field Visit app may be brought to the notice of this Department or ticket to be raised with GSTN. 11. Verification of information furnished at the time of registration: The GST Inspectors should verify the correctness/ adequacy of the information furnished by the taxpayer in REG-01 at the time of registration the following points shou....
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....* Open Area Space, Covered Area Space * Floor on which premises located * Size of carpet Area (in sq. ft.) c. No. of employees present and their name and Aadhar details. (Max. 10 employees) d. Items of stock available in the premises: * Describe major stock items and approximate quantity. * Attach at least two photos of storage area. * Attach photo of last two pages of stock register. * Details of machinery & equipment. e. Whether invoicing is done from the premises and whether any other additional place of business has invoicing facility. f. Whether books of accounts (like Stock register, sale register, purchase register, ITC register etc .- computeri....