The Delhi GST Trade and Taxes Department has issued Circular No. F.IV/42/T&T/Admn./Misc./2025/8464-67 dated July 23, 2025, has noted delays and jurisdiction-related excuses by GSTIs/Field Functionaries in submitting physical verification reports for ‘High Risk Score’ registration applications. The Competent Authority has expressed serious concern over such conduct and emphasized that it is the duty of the assigned GSTI to timely conduct visits and submit reports, regardless of jurisdiction issues. Non-compliance will be viewed strictly and attract disciplinary action as per rules.
Several instances have come to the notice of the Competent Authority that GSTIs/ Field Functionaries to whom the physical verification visit of ‘High Risk Score’ Registration Application are marked, are not submitting the verification reports on time and in some cases the report is submitted with remarks that the address mentioned in the ARN is not in their jurisdiction.
The Competent Authority has taken a serious note of the aforementioned conduct of officials and directed that it is imperative upon the GSTI to whom the visit is marked, to conduct the visit and submit the report timely.
Any dereliction shall be viewed adversely and invite strict action as per rules.
The Circular can be accessed at: https://a2ztaxcorp.com/wp-content/uploads/2025/07/Delhi-GST-Circular.pdf
