GST Compliance – Post-Registration Field Visit

Post-Registration Field Visit under GST

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

After GST registration is granted, tax authorities may conduct a Post-Registration Field Visit to verify the genuineness of the business. This ensures transparency and prevents misuse of GSTIN. The visit is conducted by a designated officer at the principal or additional place of business.

This manual consolidates the law, process of field visits, responsibilities of taxpayers, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Governing Post-Registration Field Visits

2. Who Conducts the Visit?

3. Taxpayer’s Responsibilities

4. Outcomes of the Visit

5. Tracking Visit Status on GST Portal

6. FAQs (with Basis)

7. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing Post-Registration Field Visits

• Rule 25, CGST Rules, 2017 – Empowers tax officials to conduct physical verification of business premises, including after registration.

• Section 25(6D), CGST Act, 2017 – Introduced Aadhaar authentication and verification provisions, leading to more site visits.

🎯 2. Who Conducts the Visit?

• Conducted by a Field Visit Officer, assigned the task by jurisdictional authority.

🛠️ 3. Taxpayer’s Responsibilities

• Maintain all necessary records and documents at the place of business.

• Provide supplementary information when requested.

• Cooperate with officials during inspection.

🔎 4. Outcomes of the Visit

• Satisfactory Report: Officer submits report → Registration continues.

• Unsatisfactory Report: Officer may re-initiate visit or propose cancellation of GST registration.

📌 5. Tracking Visit Status on GST Portal

• Post-login → My Profile section.

• Field Visit Conducted? → “Yes” (if report submitted) or “No” (if pending).

❓ 6. FAQs (with Basis)

Q1. What is a Post-Registration Field Visit?
A physical visit by tax officials to verify business premises after GST registration. (FAQ 1)

Q2. Who conducts the visit?
A Field Visit Officer assigned the task. (FAQ 2)

Q3. What should I prepare before the visit?
Keep all necessary records and documents ready for inspection. (FAQ 3)

Q4. What happens after the visit?
Officer submits report; registration continues if satisfactory or may be cancelled if unsatisfactory. (FAQ 4)

Q5. How can I check if visit conducted?
Log in → My Profile → Field Visit Conducted? → Yes/No. (FAQ 5)

✅ 7. Compliance Checklist (Fillable Format)