Get your latitude and longitude right!

By Vijay Kumar

WE received this mail -

The draft GST Registration Rules contains the following rule 17 which reads -

17. Physical verification of business premises in certain cases: Where the proper officer is satisfied that the physical verification of the place of business of a taxable person is required after grant of registration, he may get such verification done and upload the verification report along with other documents, including photographs, in Form GST REG-26 on the day following the date of such verification.

"Satisfying" the proper officer has always been the bane in Central Excise & Service Tax matters. And, therefore, it is not a surprise to have it in GST too. But, being satisfied that physical verification of the place of business doesn't seem to be proper English. Perhaps, it should have been 'of the opinion'. But, our drafters were never too particular about English and do not wish to carry the Imperial baggage.

That apart, the proper officer is required to get the 'verification done' by another officer under his command and this gentleman/gentle lady is required to submit and upload the verification report along with "photograph" on the day following the visit date.

The following particulars that are required to be filled in Form GST REG-26 [Form for Field Visit Report] make interesting reading.

Take a look -

The officer concerned who is entrusted with this job has a difficult task on hand.

Wherefrom is he going to get the "Latitude & Longitude" and the other details from? Is he equipped with any equipment or for that matter any "App" on his smartphone (he certainly owns one!) that will enable him to find these co-ordinates?

As for "open/covered space area (in sq. m.), this is a job best left to the Municipal authorities.

And, pray, what does the Government need these for?

By the way, Serial number 9 is the proudest of all. Photograph of the place with (not of) the person who is present at the place - Mind you, it is a single photograph and should be taken with the person who is present at the place, not the owner/proprietor/partner/Director etc., any person is enough! Will a selfie do? Or should the officer verifying the premises be also in the frame?

Should the officer entrusted to verify the premises get a photographer along with him? Or will his prized smartphone suffice? What should be the pixel count?

If this is the way a solitary rule can be mauled and become the butt of jokes, God alone knows the fate of the other rules and sections.

As for comments, sr. no. 10 (not more than 1000 characters) a twitter user would find this heavenly!

One thing is clear - all this GST mumbo jumbo is taking us all a few light years back.

This too shall pass…