ADVISORY ON PHYSICAL VERIFICATION

1) AC/DC is the proper officer for assigning a unit for PV. Select a GSTN from the Active List which is proposed for conduct of PV.

On click of the Risk profile icon displayed under the column action details, the list of Risk parameter will be displayed as in the below screen. The Risk profile is only an indicative list and the AC may decide for Physical Verification of a taxpayer based on any other reasons/parameters, as deemed fit.

Red Tick indicates that the said Risk parameter is applicable to the taxpayer. Green cross indicates, the risk is not relevant to that taxpayer.

If found necessary, the applicability of Risk parameters can be verified in the following manner:

1. Deemed Approved – Click on the GSTIN and the application opens with Approval history. If no details are found, then it is deemed approved. Can also be verified from the RC

2. Deemed Approved after Query raised- If 1 is applicable, View Query history will display the queries if any raised

3. No payment made since Registration- can be verified from the ReportsPayments 4. No return filed since Registration – can be verified from the ReportsReturns 5. Credit availed under Tran-1 – Can be verified from View Tran-1 6. PAN registered under VAT – if VAT registration number is available in the Registration

application view under Existing Registrations TAB 7. Multiple registrations under same PAN in State-Presently can be verified from GSTN portal

Search Taxpayer by PAN 8. Partners/Promoters shared in other companies- can be verified only from the backend 9. Same address shared by other registrations-can be verified only from the backend 10. Sensitive goods/services – If the taxpayers is manufacturing goods of chapter 72 and 39

And SAC code – 9954, 998512 to 998519 (other than 998518)

2) On click of the hyperlink of the GSTN – Reg-01 is displayed. From the action button, click on Initiate PV and the same can be assigned to any subordinate officer in the jurisdiction (Superintendent / Inspector in the CDR- depending on the permission assigned for verification) for verification and steps involved are given in the below screen shots.

The PV is assigned successfully for PV to the selected officer.

3) Dashboard of the subordinate officer displays Physical verification – pending for verification

4) Work list of PV which is pending for verification.

5) On click of hyperlink of GSTN, REG -30 form is displayed as below. Fill all the mandatory fields of REG-30 form, as detailed below. Else Submit buttonwill not be enabled.

In Documents tab -Upload .jpeg document only

On click of Submit button – following screen will be displayed.

PV Verification Report is submitted successfully back to AC/DC who has assigned the task.

6) Dashboard of the Assistant/Deputy Commissioner - for viewing the PV report received from subordinate officer

View of Physical verifcation report worklist

6)Based on the PV report received, AC/DC will have two action buttons one “Forwarding the PV Report” and the other for “Proposing cancel”

7) On click of Forward PV Report – PV report is forwarded to Tax payer through GSTN portal, as displayed in the screens below.

7) If cancellation is to be proposed based on the PV report, click on Propose cancel – the screens as below will appear. On submission, the PV report is communicated to the portal and a task is created in the dashboard of the RSP for initiating cancellation.

Cancellation proposal is communicated successfully along with PV Report.

Dashboard of the Supdt – The above cancellation proposal by the AC/DC will reflect in the dashboard of the Supdt as Task for initiating cancellation at his end, as displayed in the screen below.(where the procedure of Suomoto Cancellation should be followed)

The Supdt can proceed with cancellation by clicking on “Initiate Cancel”

While selecting reason as “Others”, the remarks will display “Discrepancies noticed while conduct of physical verification” and the officer can additional remarks. After this, “suo moto cancellation” process is to be followed for proceeding with the cancellation.

Ifthe officer feels cancellation is not necessitated, he can click on “Reject Cancel”which rejects the cancellation proposal and enter his remarks, which can be viewed by the AC/DC also. This option is provided so that the RSP can independently decide on the necessity for cancellation.

In the Active list below transaction can be verified from the Action details column, wherein the PV report submitted is reflected.

Further on click hyperlink on GSTIN under the transaction “Physical verification”, PV report can be viewed

VIEWING OF THE PV LIST PAGE MENU-REGISTRATION –PHYSICAL VERIFICATION-VIEW PV LIST

PV LIST PAGE IS DISPLAYED

On click of View work Flow , the details of PV initiated, Pv Report Submitted and PV report Communicated is displayed along with details SSOID of the officer and CDR. Also there is an option to download the list in excel .