Post-Registration Field Visit

1. Taxpayer List for Field Visit:

 List 1 = Tax payers who have filed GSTR-1 but not filed GSTR-3B in tax
period of April 2020 to December 2020 ( AS ON 31/8/21) with select
parameters.

 List 2 = Tax payers with Registration Approval date between 01.04.2020 to

31.12.2020 with select parameters.

2. Days for field visit:-

Thursday , Friday and Saturday (3 days per week) starting from next week.
(Detail direction shall be communicated in the coming VC.)

3.Reporting Authority :- Additional Commissioner State Taxes (Admn)

4.Format for Report :-
{ To be sent to Div.Adnl comm.(admin) by circle and the Division wise report shall be sent by Div. Adnl.
comm.(admin) to HQ. in given format for follow up }
Name of the Division :-
Sl.No Name GSTIN Name of Commodity/sector Officer Date Whether Whether Any
. of the taxpayer name of business found other
circle Field premises found functional remarks
visit existent or not or
on given not(Yes/No)
address(Yes/No)

5. Procedure to be adopted:

 GSTIN wise list 1 and 2 of identified tax payers is attached.

 Circle-Incharge will allocate the field visit task through registration tab
->field visit-->allocate field visit tab in GSTBO.
 Circle-Incharge will allocate the field visit task of one location to a particular
officer after proper desk work on location and route chart of place of
business premises.
 The proper officer shall verify the registration particulars filed by the
taxable person in the GST BO. Verify the GSTR 3B returns, GSTR 2A and e-
Way Bill data, if any.
 The proper officer shall identify the business place location /nearby
landmark by Road Maps / Google Map prior to field visit.
 The proper officer shall plan field visit of the same area on the same day to
reduce time involved.
It is suggested to prepare a route plan for convenience.
 The visit should be conducted between 10 am and 5 pm.
 The proper officer shall talk to the tax payer / person in charge of the
business place regarding the activities of the business and upload detail as
required in REG-30.
 Tax payers who are suspected to be not genuine, should be reported
immediately to the Circle- In charge for further necessary action as per Law.
 Although utmost care has been taken in selection of taxpayers, even then if
there is any issue with regard to any tax payer in these 2 lists, please
intimate us.
 Proper Officers are required to follow the procedures of Field visit as laid
down under the BGST Act and Rules along with subsequent Notification and
Circulars along with Departmental letter No.1213/2.7.2020.

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