Rule

Description

Tax invoice, credit & debit notes

46.

Tax invoice

 

Subject
to rule 54, a tax invoice referred to in section 31 shall be issued by the
registered person containing the following particulars, namely,-

(a)  name, address and
Goods and Services Tax Identification Number of the supplier;

(b)  a consecutive serial
number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters- hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof,
unique for a financial year;

(c)  date of its issue;

(d)  name, address and
Goods and Services Tax Identification Number or Unique Identity Number, if
registered, of the recipient;

(e)  name and address of
the recipient and the address of delivery, along with the name of the State
and its code, if such recipient is un-registered and where the value of the
taxable supply is fifty thousand rupees or more;

(f)  name and address of
the recipient and the address of delivery, along with the name of the State
and its code, if such recipient is un-registered and where the value of the
taxable supply is less than fifty thousand rupees and the recipient requests
that such details be recorded in the tax invoice;

(g)  Harmonised System of
Nomenclature code for goods or services;

(h)  description of goods
or services;

(i)   quantity in case of
goods and unit or Unique Quantity Code thereof;

(j)   total value of
supply of goods or services or both;

(k)  taxable value of the
supply of goods or services or both taking into account discount or abatement,
if any;

(l)   rate of tax
(central tax, State tax, integrated tax, Union territory tax or cess);

(m) amount of tax charged
in respect of taxable goods or services (central tax, State tax, integrated
tax, Union territory tax or cess);

(n)  place of supply along
with the name of the State, in the case of a supply in the course of
inter-State trade or commerce;

(o)  address of delivery
where the same is different from the place of supply;

(p)  whether the tax is
payable on reverse charge basis; and

(q)  signature or digital
signature of the supplier or his authorised representative:

Provided
that as per
Notification No. 12/2017 registered person having annual turnover in the preceding FY
as specified in the Table below shall mention the digits of Harmonised System
of Nomenclature (HSN) Codes, as specified, in a tax invoice issued by him
under the said rules:

Annual Turnover in the preceding FY

Number of Digits of HSN Code

Upto
Rs.1.5 crore

Nil

More
than Rs.1.5 crore and upto Rs.5 crores

2

More
than Rs.5 crores

4

Provided
further that where an invoice is required to be issued under clause (f) of
sub section (3) of section 31, a registered person may issue a consolidated
invoice at the end of a month for supplies covered under sub-section (4) of
section 9, the aggregate value of such supplies exceeds rupees five thousand
in a day from any or all the suppliers:

Provided
also that in the case of the export of goods or services, the invoice shall
carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ
DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY
MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED
OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED
TAX”, as the case may be, and shall, in lieu of the details specified in
clause (e), contain the following details, namely,-

(i)
name and address of the recipient;

(ii)
address of delivery; and

(iii)
name of the country of destination

Provided
also that a registered person may not issue a tax invoice in accordance with

the
provisions of clause (b) of sub-section (3) of section 31 subject to the
following conditions, namely,-

(a) the recipient is not
a registered person; and

(b) the recipient does
not require such invoice, and

shall
issue a consolidated tax invoice for such supplies at the close of each day
in respect of all such supplies.

46A.

Invoice-cum-bill of supply [Notification No. 45/2017]

 

Notwithstanding
anything contained in rule 46 or rule 49 or rule 54, where a registered
person is supplying taxable as well as exempted goods or services or both to
an unregistered person, a single “invoice-cum-bill of supply” may be issued
for all such supplies.

47.

Time limit for issuing tax invoice

 

The
invoice referred to in rule 46, in the case of the taxable supply of
services, shall be issued within a period of thirty days from the date of the
supply of service:

Provided
that where the supplier of services is an insurer or a banking company or a
financial institution, including a non-banking financial company, the period
within which the invoice or any document in lieu thereof is to be issued
shall be forty five days from the date of the supply of service:

Provided
further that an insurer or a banking company or a financial institution, including
a non-banking financial company, or a telecom operator, or any other class of
supplier of services as may be notified by the Government on the
recommendations of the Council, making taxable supplies of services between
distinct persons as specified in section 25, may issue the invoice before or
at the time such supplier records the same in his books of account or before
the expiry of the quarter during which the supply was made.

48.

Manner of issuing invoice

(1)

The
invoice shall be prepared in triplicate, in the case of supply of goods, in
the following manner, namely,-

(a) the original copy
being marked as ORIGINAL FOR RECIPIENT;

(b) the duplicate copy
being marked as DUPLICATE FOR TRANSPORTER; and

(c) the triplicate copy
being marked as TRIPLICATE FOR SUPPLIER.

(2)

The
invoice shall be prepared in duplicate, in the case of the supply of
services, in the following manner, namely,-

(a) the original copy
being marked as ORIGINAL FOR RECIPIENT; and

(b) the duplicate copy
being marked as DUPLICATE FOR SUPPLIER.

(3)

The
serial number of invoices issued during a tax period shall be furnished
electronically through the common portal in FORM GSTR-1.

49.

Bill of supply

 

A
bill of supply referred to in clause (c) of sub-section (3) of section 31
shall be issued by the supplier containing the following details, namely,-

(a) name, address and
Goods and Services Tax Identification Number of the supplier;

(b) a consecutive serial
number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof,
unique for a financial year;

(c) date of its issue;

(d) name, address and Goods
and Services Tax Identification Number or Unique Identity Number, if
registered, of the recipient;

(e) Harmonised System of
Nomenclature Code for goods or services;

(f) description of goods
or services or both;

(g) value of supply of
goods or services or both taking into account discount or abatement, if any;
and

(h) signature or digital
signature of the supplier or his authorised representative:

Provided
that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of
supply issued under this rule:

Provided
further that any tax invoice or any other similar document issued under any
other Act for the time being in force in respect of any non-taxable supply
shall be treated as a bill of supply for the purposes of the Act.

50.

Receipt voucher

 

A
receipt voucher referred to in clause (d) of sub-section (3) of section 31
shall contain the following particulars, namely,-

(a) name, address and
Goods and Services Tax Identification Number of the supplier;

(b) a consecutive serial
number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof,
unique for a financial year;

(c) date of its issue;

(d) name, address and
Goods and Services Tax Identification Number or Unique Identity Number, if
registered, of the recipient;

(e) description of goods
or services;

(f) amount of advance
taken;

(g) rate of tax (central
tax, State tax, integrated tax, Union territory tax or cess);

(h) amount of tax charged
in respect of taxable goods or services (central tax, State tax, integrated
tax, Union territory tax or cess);

(i)  place of supply
along with the name of State and its code, in case of a supply in the course
of inter-State trade or commerce;

(j) whether the tax is
payable on reverse charge basis; and

(k) signature or digital
signature of the supplier or his authorized representative:

Provided that where at the time of receipt of advance,-

(i)  the rate of tax is
not determinable, the tax shall be paid at the rate of eighteen per cent.;

(ii) the nature of supply
is not determinable, the same shall be treated as inter- State supply.

51.

Refund voucher

 

 A refund voucher referred to in clause (e)
of sub-section (3) of section 31 shall contain the following particulars,
namely:-

(a) name, address and
Goods and Services Tax Identification Number of the supplier;

(b) a consecutive serial
number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof,
unique for a financial year;

(c) date of its issue;

(d) name, address and Goods
and Services Tax Identification Number or Unique Identity Number, if
registered, of the recipient;

(e) number and date of
receipt voucher issued in accordance with the provisions of rule 50;

(f) description of goods
or services in respect of which refund is made;

(g) amount of refund
made;

(h) rate of tax (central
tax, State tax, integrated tax, Union territory tax or cess);

(i)  amount of tax paid
in respect of such goods or services (central tax, State tax, integrated tax,
Union territory tax or cess);

(j) whether the tax is
payable on reverse charge basis; and

(k) signature or digital
signature of the supplier or his authorised representative.

52.

Payment voucher

 

A
payment voucher referred to in clause (g) of sub-section (3) of section 31
shall contain the following particulars, namely:-

(a) name, address and
Goods and Services Tax Identification Number of the supplier if registered;

(b) a consecutive serial
number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof,
unique for a financial year;

(c) date of its issue;

(d) name, address and
Goods and Services Tax Identification Number of the recipient;

(e) description of goods
or services;

(f) amount paid;

(g) rate of tax (central
tax, State tax, integrated tax, Union territory tax or cess);

(h) amount of tax payable
in respect of taxable goods or services (central tax, State tax, integrated tax,
Union territory tax or cess);

(i)  place of supply
along with the name of State and its code, in case of a supply in the course
of inter-State trade or commerce; and

(j) signature or digital
signature of the supplier or his authorised representative.

53.

Revised tax invoice and credit or debit notes

(1)

A
revised tax invoice referred to in section 31 and credit or debit notes
referred to in section 34 shall contain the following particulars, namely:-

(a) the word “Revised
Invoice”, wherever applicable, indicated prominently;

(b) name, address and
Goods and Services Tax Identification Number of the supplier;

(c) nature of the
document;

(d) a consecutive serial
number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any combination thereof,
unique for a financial year;

(e) date of issue of the
document;

(f) name, address and
Goods and Services Tax Identification Number or Unique Identity Number, if
registered, of the recipient;

(g) name and address of
the recipient and the address of delivery, along with the name of State and
its code, if such recipient is un-registered;

(h) serial number and
date of the corresponding tax invoice or, as the case may be, bill of supply;

(i)  value of taxable
supply of goods or services, rate of tax and the amount of the tax credited
or, as the case may be, debited to the recipient; and

(j) signature or digital
signature of the supplier or his authorised representative.

(2)

Every
registered person who has been granted registration with effect from a date
earlier than the date of issuance of certificate of registration to him, may
issue revised tax invoices in respect of taxable supplies effected during the
period starting from the effective date of registration till the date of the
issuance of the certificate of registration:

Provided
that the registered person may issue a consolidated revised tax invoice in
respect of all taxable supplies made to a recipient who is not registered
under the Act during such period:

Provided
further that in the case of inter-State supplies, where the value of a supply
does not exceed two lakh and fifty thousand rupees, a consolidated revised
invoice may be issued separately in respect of all the recipients located in
a State, who are not registered under the Act.

(3)

Any
invoice or debit note issued in pursuance of any tax payable in accordance
with the provisions of section 74 or section 129 or section 130 shall
prominently contain the words “INPUT TAX CREDIT NOT ADMISSIBLE”.

54.

Tax invoice in special cases

(1)

An
Input Service Distributor invoice or, as the case may be, an Input Service
Distributor credit note issued by an Input Service Distributor shall contain
the following details:-

(a) name, address and
Goods and Services Tax Identification Number of the Input Service
Distributor;

(b) a consecutive serial
number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters- hyphen or dash and
slash symbolised as- “-“, “/” respectively, and any combination thereof,
unique for a financial year;

(c) date of its issue;

(d) name, address and
Goods and Services Tax Identification Number of the recipient to whom the
credit is distributed;

(e) amount of the credit
distributed; and

(f) signature or digital
signature of the Input Service Distributor or his authorised representative:

Provided
that where the Input Service Distributor is an office of a banking company or
a financial institution, including a non-banking financial company, a tax
invoice shall include any document in lieu thereof, by whatever name called,
whether or not serially numbered but containing the information as mentioned
above.

(1A)

(a) A registered person, having the same PAN and State code as
an Input Service Distributor, may issue an invoice or, as the case may be, a credit
or debit note to transfer the credit of common input services to the Input
Service Distributor, which shall contain the following details:-

(i) name, address and Goods and Services Tax Identification
Number of the registered person having the same PAN and same State code as
the Input Service Distributor;

(ii) a consecutive serial number not exceeding sixteen
characters, in one or multiple series, containing alphabets or numerals or
special characters -hyphen or dash and slash symbolised as “-” and “/”
respectively, and any combination thereof, unique for a financial year;

(iii) date of its issue;

(iv) Goods and Services Tax Identification Number of supplier
of common service and original invoice number whose credit is sought to be
transferred to the Input Service Distributor;

(v) name, address and Goods and Services Tax Identification
Number of the Input Service Distributor;

(vi) taxable value, rate and amount of the credit to be
transferred; and

(vii) signature or digital signature of the registered person
or his authorised representative.

(b) The taxable value in the invoice issued under clause (a)
shall be the same as the value of the common services.
[Notification No. 3/2018]

(2)

Where
the supplier of taxable service is an insurer or a banking company or a
financial institution, including a non-banking financial company, the said
supplier may issue a consolidated tax invoice or any other document in lieu
thereof, by whatever name called for the supply of services made during a
month at the end of the month, whether issued or made available, physically
or electronically whether or not serially numbered, and whether or not
containing the address of the recipient of taxable service but containing
other information as mentioned under rule 46.

(3)

Where
the supplier of taxable service is a goods transport agency supplying
services in relation to transportation of goods by road in a goods carriage,
the said supplier shall issue a tax invoice or any other document in lieu
thereof, by whatever name called, containing the gross weight of the
consignment, name of the consigner and the consignee, registration number of
goods carriage in which the goods are transported, details of goods
transported, details of place of origin and destination, Goods and Services
Tax Identification Number of the person liable for paying tax whether as
consigner, consignee or goods transport agency, and also containing other
information as mentioned under rule 46.

(4)

Where
the supplier of taxable service is supplying passenger transportation
service, a tax invoice shall include ticket in any form, by whatever name
called, whether or not serially numbered, and whether or not containing the
address of the recipient of service but containing other information as
mentioned under rule 46.

(5)

The
provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to
the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule
53.

55.

Transportation of goods without issue of invoice

(1)

For
the purposes of-

(a) supply of liquid gas
where the quantity at the time of removal from the place of business of the
supplier is not known,

(b) transportation of
goods for job work,

(c) transportation of
goods for reasons other than by way of supply, or

(d) such other supplies
as may be notified by the Board, the consigner may issue a delivery challan,
serially numbered not exceeding sixteen characters, in one or multiple
series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-

(i)    date and number of
the delivery challan;

(ii)    name, address and
Goods and Services Tax Identification Number of the consigner, if registered;

(iii)   name, address and
Goods and Services Tax Identification Number or Unique Identity Number of the
consignee, if registered;

(iv)   Harmonised System
of Nomenclature code and description of goods;

(v)   quantity
(provisional, where the exact quantity being supplied is not known);

(vi)   taxable value;

(vii)  tax rate and tax
amount – central tax, State tax, integrated tax, Union territory tax or cess,
where the transportation is for supply to the consignee;

(viii) place of supply,
in case of inter-State movement; and

(ix)   signature.

(2)

The
delivery challan shall be prepared in triplicate, in case of supply of goods,
in the following manner, namely:–

(a) the original copy
being marked as ORIGINAL FOR CONSIGNEE;

(b) the duplicate copy
being marked as DUPLICATE FOR TRANSPORTER; and

(c) the triplicate copy
being marked as TRIPLICATE FOR CONSIGNER.

(3)

Where
goods are being transported on a delivery challan in lieu of invoice, the
same shall be declared as specified in rule 138.

(4)

Where
the goods being transported are for the purpose of supply to the recipient
but the tax invoice could not be issued at the time of removal of goods for
the purpose of supply, the supplier shall issue a tax invoice after delivery
of goods.

(5)

Where
the goods are being transported in a semi knocked down or completely knocked
down condition or in batches or lots–

(a)  the supplier shall
issue the complete invoice before dispatch of the first consignment;

(b)  the supplier shall
issue a delivery challan for each of the subsequent consignments, giving
reference of the invoice;

(c)  each consignment
shall be accompanied by copies of the corresponding delivery challan along
with a duly certified copy of the invoice; and

(d)  the original copy of
the invoice shall be sent along with the last consignment.

55A.

Tax Invoice or bill of supply to accompany transport of goods

 

The
person-in-charge of the conveyance shall carry a copy of the tax invoice or
the bill of supply issued in accordance with the provisions of rules 46, 46A
or 49 in a case where such person is not required to carry an e-way bill
under these rules.
[Notification No. 3/2018]

Accounts and records

56.

Maintenance of accounts by registered persons

(1)

Every
registered person shall keep and maintain, in addition to the particulars
mentioned in sub-section (1) of section 35, a true and correct account of the
goods or services imported or exported or of supplies attracting payment of
tax on reverse charge along with the relevant documents, including invoices,
bills of supply, delivery challans, credit notes, debit notes, receipt
vouchers, payment vouchers and refund vouchers.

(2)

Every
registered person, other than a person paying tax under section 10, shall
maintain the accounts of stock in respect of goods received and supplied by
him, and such accounts shall contain particulars of the opening balance,
receipt, supply, goods lost, stolen, destroyed, written off or disposed of by
way of gift or free sample and the balance of stock including raw materials,
finished goods, scrap and wastage thereof.

(3)

Every
registered person shall keep and maintain a separate account of advances
received, paid and adjustments made thereto.

(4)

Every
registered person, other than a person paying tax under section 10, shall
keep and maintain an account, containing the details of tax payable
(including tax payable in accordance with the provisions of sub-section (3)
and sub-section (4) of section 9), tax collected and paid, input tax, input
tax credit claimed, together with a register of tax invoice, credit notes,
debit notes, delivery challan issued or received during any tax period.

(5)

Every
registered person shall keep the particulars of –

(a)   
names and
complete addresses of suppliers from whom he has received the goods or
services chargeable to tax under the Act;

(b)  
names and
complete addresses of the persons to whom he has supplied goods or services,
where required under the provisions of this Chapter;

(c)   
the
complete address of the premises where goods are stored by him, including
goods stored during transit along with the particulars of the stock stored
therein.

(6)

If
any taxable goods are found to be stored at any place(s) other than those
declared under sub-rule (5) without the cover of any valid documents, the
proper officer shall determine the amount of tax payable on such goods as if
such goods have been supplied by the registered person.

(7)

Every
registered person shall keep the books of account at the principal place of
business and books of account relating to additional place of business
mentioned in his certificate of registration and such books of account shall
include any electronic form of data stored on any electronic device.

(8)

Any
entry in registers, accounts and documents shall not be erased, effaced or
overwritten, and all incorrect entries, otherwise than those of clerical
nature, shall be scored out under attestation and thereafter, the correct
entry shall be recorded and where the registers and other documents are
maintained electronically, a log of every entry edited or deleted shall be
maintained.

(9)

Each
volume of books of account maintained manually by the registered person shall
be serially numbered.

(10)

Unless
proved otherwise, if any documents, registers, or any books of account
belonging to a registered person are found at any premises other than those
mentioned in the certificate of registration, they shall be presumed to be
maintained by the said registered person.

(11)

Every
agent referred to in clause (5) of section 2 shall maintain accounts
depicting the,-

(a) particulars of
authorisation received by him from each principal to receive or supply goods
or services on behalf of such principal separately;

(b) particulars including
description, value and quantity (wherever applicable) of goods or services
received on behalf of every principal;

(c) particulars including
description, value and quantity (wherever applicable) of goods or services
supplied on behalf of every principal;

(d) details of accounts
furnished to every principal; and

(e) tax paid on receipts
or on supply of goods or services effected on behalf of every principal.

(12)

Every
registered person manufacturing goods shall maintain monthly production
accounts showing quantitative details of raw materials or services used in
the manufacture and quantitative details of the goods so manufactured
including the waste and by products thereof.

(13)

Every
registered person supplying services shall maintain the accounts showing
quantitative details of goods used in the provision of services, details of
input services utilised and the services supplied.

(14)

Every
registered person executing works contract shall keep separate accounts for
works contract showing:

(a) the names and
addresses of the persons on whose behalf the works contract is executed;

(b) description, value
and quantity (wherever applicable) of goods or services received for the
execution of works contract;

(c) description, value
and quantity (wherever applicable) of goods or services utilized in the
execution of works contract;

(d) the details of
payment received in respect of each works contract; and

(e) the names and
addresses of suppliers from whom he received goods or services

(15)

The
records under the provisions of this Chapter may be maintained in electronic
form and the record so maintained shall be authenticated by means of a
digital signature.

(16)

Accounts
maintained by the registered person together with all the invoices, bills of
supply, credit and debit notes, and delivery challans relating to stocks,
deliveries, inward supply and outward supply shall be preserved for the
period as provided in section 36 and shall, where such accounts and documents
are maintained manually, be kept at every related place of business mentioned
in the certificate of registration and shall be accessible at every related
place of business where such accounts and documents are maintained digitally.

(17)

Any
person having custody over the goods in the capacity of a carrier or a
clearing and forwarding agent for delivery or dispatch thereof to a recipient
on behalf of any registered person shall maintain true and correct records in
respect of such goods handled by him on behalf of such registered person and
shall produce the details thereof as and when required by the proper officer.

(18)

Every
registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force.

57.

Generation and maintenance of electronic records

(1)

 Proper electronic back-up of records shall
be maintained and preserved in such manner that, in the event of destruction
of such records due to accidents or natural causes, the information can be
restored within a reasonable period of time.

(2)

The
registered person maintaining electronic records shall produce, on demand,
the relevant records or documents, duly authenticated by him, in hard copy or
in any electronically readable format.

(3)

Where
the accounts and records are stored electronically by any registered person,
he shall, on demand, provide the details of such files, passwords of such
files and explanation for codes used, where necessary, for access and any
other information which is required for such access along with a sample copy
in print form of the information stored in such files.

58.

Records to be maintained by owner or operator of godown or
warehouse and transporters

(1)

Every
person required to maintain records and accounts in accordance with the
provisions of sub-section (2) of section 35, if not already registered under
the Act, shall submit the details regarding his business electronically on
the common portal in FORM GST ENR-01,
either directly or through a Facilitation Centre notified by the Commissioner
and, upon validation of the details furnished, a unique enrolment number
shall be generated and communicated to the said person.

(1A)

For
the purposes of Chapter XVI of these rules, a transporter who is registered
in more than one State or Union Territory having the same Permanent Account
Number, he may apply for a unique common enrolment number by submitting the
details in FORM GST ENR-02 using
any one of his GSTINs, and upon validation of the details furnished, a unique
common enrolment number shall be generated and communicated to the said
transporter:

Provided
that where the said transporter has obtained a unique common enrolment
number, he shall not be eligible to use any of the GSTINs for the purposes of
the said Chapter XVI.
Notification No. 28/2018

(2)

The
person enrolled under sub-rule (1) as aforesaid in any other State or Union
territory shall be deemed to be enrolled in the State or Union territory.

(3)

Every
person who is enrolled under sub-rule (1) shall, where required, amend the
details furnished in FORM GST ENR-01
electronically on the common portal either directly or through a Facilitation
Centre notified by the Commissioner.

(4)

Subject
to the provisions of rule 56,-

(a) any person engaged in
the business of transporting goods shall maintain records of goods
transported, delivered and goods stored in transit by him along with the
Goods and Services Tax Identification Number of the registered consigner and
consignee for each of his branches.

(b) every owner or
operator of a warehouse or godown shall maintain books of accounts with
respect to the period for which particular goods remain in the warehouse,
including the particulars relating to dispatch, movement, receipt and
disposal of such goods.

(5)

The
owner or the operator of the godown shall store the goods in such manner that
they can be identified item-wise and owner-wise and shall facilitate any
physical verification or inspection by the proper officer on demand.