Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued a directive to all GST field formations across India, emphasizing the urgent need for timely submission of records and information to the Comptroller and Auditor General (CAG) audit teams. This move follows critical observations made in the CAG Audit Report 7 of 2024 regarding non-production or partial production of records during statutory audits. In Instruction No. 05/2025-GST (F. No. CBIC-20015/2/2025-GST), dated May 2, 2025,
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FAQ :
The CBIC issued the directive following critical observations in the C&AG Audit Report 7 of 2024, which noted non-production or partial production of records by GST field formations to audit teams.
GST officers have been instructed to expeditiously provide all relevant records and information to the C&AG audit teams whenever required.
Article 149 of the Constitution of India empowers the C&AG to conduct audits of government accounts and entities funded by public money.
If the requested documents are available with the taxpayer, GST officers are directed to write to the taxpayer requesting prompt provision of these documents and follow up as necessary.
The directive was issued by the Central Board of Indirect Taxes and Customs (CBIC).
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