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Post Registration Field Visit Explained

By Annapoorna


Updated on: Apr 21st, 2022


3 min read

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GST registration is the most crucial requirement for the identification of taxpayers. It confers on a taxpayer certain privileges and rights which an unregistered taxpayer does not possess. Therefore, the Indian government has designed the GST registration process to include a post-registration field visit to the taxpayer’s premises based on certain risk parameters.

What is meant by Post Registration Field Visit?

In the Post Registration Field Visit, the tax authorities visit the taxpayer’s premises, i.e., its principal place of business or additional place of business or both, after granting the GST registration to the taxpayer. This field visit confirms that the taxpayer applying to deal with goods or services is evaluated and validated carefully and faultlessly.

This visit could include: 

  • Interview of the taxpayer or person in charge of such place of business.
  • Preparing a checklist as detailed in Annexure- I by the visiting team relating to their findings.
  • The field team can take photographs of the business premises, its approach, signs boards, etc.

Who is authorised to conduct Post Registration Field Visit?

The post-registration field visit would be conducted by a Field Visit Officer to whom such task is assigned.

Taxpayers, who are subject to Post Registration Field Visit

Categories of taxpayers who are subject to post-registration field visit: 

  1. All migrated and new taxpayers have transactions in areca nut and plywood. 
  2. All migrated taxpayers who haven’t filed any of the GST returns since migration.
  3. All migrated taxpayers who have filed nil returns since migration. 
  4. All taxpayers who have defaulted in filing the GST return GSTR 3B for more than three return periods. 
  5. Since their registration date, all taxpayers who have filed nil GST return GSTR 3B. 
  6. All taxpayers who have not filed any of the GST returns since their registration.

Timings and venue for Post Registration Field Visit

For a post-registration field visit, the Field Visit Officer should preferably visit between 10 a.m. and 5 p.m.

FAQs on the Post Registration Field Visit

Does a taxpayer need to prepare anything before the field officer arrives? 

Before the post-registration field visit takes place, a taxpayer should ensure that all the necessary records and documents are available for inspection by the visiting team. A taxpayer should provide the visiting officials with all the supplementary information they ask for.

What happens once the Field Visit is conducted? 

A Field Visit Report will be submitted once the Field Visit Officer conducts the post-registration field visit. Once the tax authorities are satisfied with the report, they will close the Field Visit. If the tax authorities aren’t satisfied with the report, they could re-initiate another Field Visit or could initiate the cancellation of the taxpayer’s GST Registration. 

Can the assessees check the status of the field visit conducted at their premises? 

A taxpayer could check whether the Field Visit has been performed or not on the GST portal. Once logged in, the taxpayer needs to navigate to the ‘My Profile’ section. If a field visit has been conducted for the taxpayer’s GSTIN, ‘Field Visit Conducted?’ will be displayed as ‘Yes’.

About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more


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