FORM GST REG-30 - Post-registration physical-verification report
An officer is directed to verify a registered business premises.
Responsible actor: The assigned verification officer submits the actual visit findings. Provision: Current rule 25(1)/(2), substituted 4 August 2023.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Provision checked 21 October 2026; fictional unexecuted model. Official historical form dated 1 January 2022; current law qualifications are stated on the linked guide.
Worked facts and completed entries
Post-registration follow-up: task assigned 8 September 2026 at 10:00; N.Prakash visits Aster’s unit 12 on 10 September at 11:00 and finds the business functioning. Report uploaded 11 September, one day after the visit. The earlier 29 August shutter closure was temporary electrical-safety work. This is not a pre-grant rule 9 verification.
Report heading
| Centre jurisdiction | Bengaluru Central Tax, Illustration Bengaluru Urban ward |
|---|---|
| Officer /report submission | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) /11 September 2026 |
| Taxable person /GSTIN | Aster Learning Supplies Private Limited (fictional) /29AABCA0000A1ZT |
| Task assigned by | Illustration Bengaluru Assistant Commissioner |
| Assignment date /time | 8 September 2026 /10:00 |
1–8. Visit and findings
| 1. Date /2. Time | 10 September 2026 /11:00 |
|---|---|
| 3. Latitude /longitude | 12.9716 /77.5946; approximate illustrative Bengaluru point, not an actual surveyed premises coordinate |
| 3. North /south /west /east boundaries | Learning Park lane /internal courtyard /unit 11 /unit 13 |
| 4. Same address as application | Yes:unit 12,12 Learning Park, Ground, Bengaluru Urban, Karnataka 560001 |
| 5(i). Person /5(ii). Father | Meera Rao /Dev Rao |
| 5(iii). Residence | 8 Model Residence, Ground, Model Lane, Bengaluru Urban, Bengaluru North, Karnataka 560001 |
| 5(iv). Mobile | EDU-MEERA-MOBILE (+91 non-routable) |
| 5(v). Status /5(vi). Relationship | Managing director /director of the registered company |
| 6. Functioning | Yes:stock and current dispatch activity observed on the fictional visit |
| 7. Open /covered area /floor | 0 square metres /approximately 45 square metres /Ground |
| 8. Documents verified | Yes:unit 12 lease, corresponding owner electricity record, stock/dispatch book and temporary safety-closure note |
9. Required photograph entry
Educational illustration only:no actual premises/person photograph is fabricated. In the stated real-procedure field, the required attachment is the dated site photograph including the person present. This fictional unexecuted model identifies that exact selected evidence and does not pretend that an actual government inspection/photo exists.
10. Comments
Unit12 corresponds to the declared principal place. Meera Rao produced the current lease/ownership link and stock/dispatch records. The business was functioning at 11:00. The 29 August shutter closure is explained by the dated electrical-safety note; present facts do not show abandonment. Supporting evidence should be considered with the cancellation reply.
Officer and execution
| Officer /designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction /place | Bengaluru Central Tax /Bengaluru |
| Date /signature | 11 September 2026 /not executed; no official approval or signature simulated |
How this form moves the matter forward
- Select the correct statutory registration event and applicant category.
- Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
- Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.
Evidence supporting these entries
- Relevant application/order and genuine service/filing record
- Entity, premises and authorised-person evidence for the selected branch
- Date, liability and next-step reconciliation
Additional primary authority: Official CGST Act as on 11 June 2026:sections 24/25/27/29/45/51; entity and event-specific registration conditions.
Additional primary authority: April 2026 current CGST Rules, PDF pages 191–209:rules 8–26, including deferred 16A footnote 35, rule 24 closed migration period and current rule 25.
Additional primary authority: Notification 38/2023-Central Tax, paragraphs 3/4 PDF pages 1–2:rule 10A/21A bank details; paragraph 6 PDF pages 2–3:substituted rule 25.
Period and legal consequences
Current rule 25 splits post-grant and pre-grant cases. This post-grant report is uploaded within fifteen working days following the visit. In a rule 9 proviso pre-grant case the report/documents/photos instead must be uploaded at least five working days before completion of the specified verification period. Do not apply the post-grant deadline to every case or omit the required site/person photograph in a real report.
Primary source and exact locator
Official notified form source: PDF pages 88-88; printed pages 82-82.
CGST Act and government-hosted Act and Rules compilation - Current rule 25(1)/(2), substituted 4 August 2023. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The assigned verification officer submits the actual visit findings. An officer is directed to verify a registered business premises.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Relevant application/order and genuine service/filing record; Entity, premises and authorised-person evidence for the selected branch; Date, liability and next-step reconciliation.