Form GST REG-30 is a verification report submitted/ uploaded by the proper officer detailing the physical verification conducted of the place of business of the person under Goods and Services Tax (GST).

The present article explains the provisions relating to filing of a report in Form GST REG-30 and details covered in Form GST REG-30.

Understanding the provisions relating to filing of a report in Form GST REG-30

Provisions of rule 25 of the Central Goods and Services Tax Rules, 2017 deals with the requirements of filing of verification report/ field visit report by the proper officer in Form GST REG-30.

Notably, vide notification no. 16/2020- Central Tax dated 23rd March 2020, the Central Goods and Services Tax (Third Amendment) Rules, 2020 were introduced. Said amendment rules entirely substituted rule 25 of the Central Goods and Services Tax Rules, 2017. The provisions of substituted rule 25 means as under-

  • The proper officer should be satisfied that the physical verification of the place of business of the person is required to be done, based on any of the following reasons-
    • On account of the failure of Aadhaar authentication before the grant of GST registration; or
    • On account of any other reason after the grant of GST registration.
  • The verification of the place of business will be conducted in the presence of the person.
  • Post verification, the proper officer is required to upload following on the common GST portal-
    • Verification report in Form GST REG-30,
    • Other documents, if any,
  • The above documents, including verification report in Form GST REG-30, is to be filed by the proper officer within a period of fifteen working days from the date of verification.

Physical Verification Report in Form GST REG-30

Coverage of verification report in Form GST REG-30

The verification report uploaded by the proper officer in Form GST REG-30 contains following details-

  • Name of the officer (pre-filled),
  • Date of submission of the report,
  • Name of the taxable person,
  • GSTIN/ UIN number of the taxable person,
  • The task assigned by (pre-filled),
  • Date and time of the assignment of the task,
  • Date of visit,
  • Time of visit,
  • Location details,
  • Following details of the person available at the time of the visit-
    • Name,
    • Father’s name,
    • Residential address,
    • Mobile number,
    • Designation/ status,
    • Relationship with the taxable person, if applicable.
  • Following details of the premises/ place of business-
    • Open Space Area,
    • Covered Space Area,
    • The floor on which business premises located.
  • Documents uploaded,
  • Photograph.

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