Shreyansh Singh, an IIT Kanpur alumnus, has eight years of experience in the finance industry. He has spent 5 years at American Express developing mid to long-term strategies for multiple markets including US, Europe and India. Shreyansh currently leads Growth and Strategy initiatives at Pice.
Form GST REG-30 is used for documenting physical verification of a business location during or after GST registration.
As per Rule 25 of CGST Rules, 2017, verification is required if Aadhaar authentication fails or under officer discretion.
The Proper Officer must upload the verification report and supporting documents to the GST portal within 15 working days.
The form includes comprehensive details—business premises, verifying officer’s observations, photos, and documents verified.
This process helps confirm business legitimacy, prevent fraud, and uphold transparency in the GST compliance ecosystem.
The Physical Verification Report in Form GST REG-30 is an important document that tax officers use to verify a business’s existence. This report is particularly important when the GST registration process needs on-site verification.
During this time, the officer visits the business place and checks etails such as name, address, nature of business, and infrastructure. These findings are then further recorded in Form GST REG-30 and submitted to GST. This process thereby ensures businesses successfully operate, meet legal requirements, and prevent fraudulent activities. Make sure to report on time to maintain transparency in the tax system.
Continue reading this blog to learn more about Form GST REG 30, its coverage details, and more.
Provisions Relating to Filing of a Report in Form GST REG-30
All the requirements needed for filing a verification report or field visit report by the officer in department in Form GST REG-30 and details were mentioned under Rule 25 of the Central Goods and Services Tax Rules, 2017.
The rules for Central Goods and Services Tax (Third Amendment), 2020 were introduced with notification number 16/2020- Central Tax and it visibly substituted rule 25 of the Central Goods and Services Tax Rules, 2017 as stated.
The provisions laid out for Substituted Rule 25 provided are as follows:
The officer in charge remains satisfied that physical verification is necessary for the person’s place of business based on the following:
a. Due to the failure to authenticate the Aadhaar card before granting the registration of GST
b. Because of some other reasons after granting GST registration
Verification of the place of business under the presence of the person
After thorough verification, it is mandatory to upload the following documents on the official GST portal by the Proper Officer:
a. Verification report in Form GST REG-30
b. Other documents (if any)
The Proper Officer is responsible for uploading the above-mentioned documents or other details along with the verification report in Form GST REG-30 within the next 15 working days from the date of physical verification.
Coverage of Verification Report in Form GST REG-30
The verification report in Form GST REG-30 as uploaded by the Proper Officer in Form GST REG-30 includes the following details:
Officer Details: Name of the officer conducting the verification, date of submission of the report.
Taxpayer Details: Name of the taxable person, GSTIN/UIN.
Task Details: Details of the authority that assigned the task, date and time of task assignment.
Visit Details: Date and time of the visit, location details (including latitude and longitude).
Premises Details: Details about the business premises, including open space area, covered space area, and the floor on which the business is located.
Person Details: Details of the person available at the time of the visit, including their name, father's name, residential address, mobile number, designation/status, and relationship with the taxable person.
Verification Status: Whether the address is the same as mentioned in the application, and the functioning status of the business.
Documents Verified: Whether documents were verified.
Photographs: A photograph of the place with the person present during the site verification.
Comments: Any additional comments or observations by the officer.
Officer Signature: Signature, place, date, and jurisdiction of the officer.
In essence, Form GST REG-30 serves as an official record of the physical verification conducted by the GST authorities, ensuring the integrity of the GST registration process and promoting compliance.
Conclusion
Overall, the physical verification report in Form GST REG 30 plays an important role in carrying out the GST registration process. This form confirms that businesses are quite genuine and operate from their declared location only. Moreover, with physical verification, the government can prevent tax evasion.
The details of business can be correctly updated with the necessary documents. Building a well-prepared verification report helps to regain trust in the GST system and supports the payment of taxes under the GST Waiver Scheme.
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FAQs
What is Form GST REG-30 and when is it used?
Form GST REG-30 is a physical verification report used by GST officers to confirm the existence and operational status of a business. It is typically used when Aadhaar authentication fails during registration or when the officer deems verification necessary even after granting registration. The form ensures the business operates from the declared location and meets GST norms.
Who conducts the physical verification, and what do they inspect?
A GST Proper Officer conducts the physical verification at the business premises. During the visit, they inspect various aspects such as the business name, address, infrastructure, operational status, and presence of the proprietor or authorized person. They also verify documents and capture photographs as evidence.
What details are covered in Form GST REG-30?
Form GST REG-30 includes comprehensive details like officer name, taxpayer’s GSTIN, task assignment, visit details (including GPS), premise layout, person met onsite, and verification findings. It also includes photographs, status of document verification, comments, and the officer’s signature and jurisdictional data.
What is the timeline for submitting Form GST REG-30?
The GST officer must upload Form GST REG-30 along with any other supporting documents within 15 working days from the date of the physical verification. Timely submission ensures the registration process proceeds smoothly and supports transparency in compliance.
Why is physical verification important under the GST regime?
Physical verification ensures that businesses operate from the declared location, helping authorities detect fraudulent or shell entities. It improves compliance, builds trust in the GST system, and ensures accurate tax reporting. This process plays a key role in curbing tax evasion and promoting legitimate business practices.
Shreyansh Singh, an IIT Kanpur alumnus, has eight years of experience in the finance industry. He has spent 5 years at American Express developing mid to long-term strategies for multiple markets including US, Europe and India. Shreyansh currently leads Growth and Strategy initiatives at Pice.
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