GST
CBIC has directed all GST field officers to ensure timely and complete production of records/information to the C&AG audit teams, following concerns raised in Audit Report No. 7 of 2024. Officers must also request taxpayers to provide necessary documents when those are not held by the department. Strict compliance and proactive follow-up are required to meet the constitutional audit obligations under Article 149. The instruction aims to improve transparency and audit cooperation across GST formations.
(Instruction No. 05/2025-GST dated 2nd May 2025)
