FAQs
Q1: Is prior notice mandatory before a GST post-registration field visit?
A: Yes. Under Rule 25(4A) of the CGST Rules, the GST officer must issue a formal notice in Form GST REG-31 at least five working days before conducting the physical verification. This notice is a legal requirement — the visit cannot be conducted without it.
Q2: Can I check the status of my GST field visit on the portal?
A: Yes. Log in to the GST Portal, go to 'My Profile', and look for the field visit status indicator. Once the GST physical verification has been completed and the officer has filed the report, 'Field Visit Conducted?' will appear as 'Yes' in your profile section.
Q3: What documents should I keep ready for a GST physical verification?
A: Keep originals of your GST registration certificate, lease agreement or ownership proof, electricity bill or property tax receipt, and PAN and Aadhaar of the authorised signatory. Additionally, have recent invoices, purchase orders, and bank statements ready to demonstrate active business operations during the GST field visit.
Q4: Why is my GSTIN flagged for a post-registration field visit?
A: Common triggers include consistent Nil GSTR-3B filings since registration, non-filing for three or more consecutive periods, dealing in high-risk commodities like scrap or areca nut, address document mismatches, or opting out of Aadhaar authentication. The department's risk-based system automatically identifies these patterns and flags registrations for GST physical verification.
Q5: What happens if I'm not present during the GST field visit?
A: If nobody authorised is present during the visit, the officer may mark the verification as unsuccessful or inconclusive. This can lead to a show cause notice in Form GST REG-17, a re-initiated visit, or in serious cases, initiation of GST registration cancellation proceedings. Always ensure the owner or an informed, authorised employee is available on the day of the visit.
Q6: How long does the GST field visit officer have to submit the report?
A: The Field Visit Officer must upload the verification report in Form GST REG-30 within 15 working days of completing the physical visit. This report directly determines whether your GST registration continues without issue, requires further documentation, or faces cancellation proceedings.
Q7: Can a GST registration be cancelled based on a failed field visit?
A: Yes. If the GST physical verification reveals that the business address is non-existent, the premises are vacant, or documents don't match, the officer's report can trigger a show cause notice under Form GST REG-17. Failure to respond adequately can result in GST registration cancellation — a serious consequence that affects your ability to trade formally.
Q8: Does completing Aadhaar authentication prevent a GST field visit?
A: Completing Aadhaar authentication significantly reduces the probability of being flagged for mandatory GST physical verification. It removes one of the key risk triggers the system uses to identify suspicious registrations. While it doesn't guarantee you'll never face a field visit, it does make it substantially less likely under normal circumstances.
Q9: What is Form GST REG-30 and why does it matter?
A: Form GST REG-30 is the report that the Field Visit Officer must file on the GST Portal within 15 working days after completing the post-registration field visit. It documents the officer's findings — whether the premises are genuine, active, and consistent with the registration details. The outcome of this form determines whether your GSTIN remains active or faces further scrutiny.
Q10: What is the difference between Form GST REG-31 and Form GST REG-17?
A: Form GST REG-31 is the advance notice issued to a taxpayer before a GST field visit — it must be issued at least five working days prior. Form GST REG-17 is a show cause notice issued after a failed or inconclusive verification, asking the taxpayer to explain why their GST registration should not be cancelled. REG-31 comes before the visit; REG-17 comes after a problem is found.