Instruction No. 05/2025-GST, Room No. 159-A, North Block, New Delhi. Dated 2nd May, 2025 - F. No. CBIC-20015/2/2025-GST
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Government of India Ministry of Finance Department of Revenue
Central Board of Indirect Taxes and Customs GST Policy Wing
To,
All the Principal Chief Commissioners/Chief Commissioners of the Central Tax
All the Principal Director Generals/Director Generals
Madam/Sir,
Subject: Timely production of records/information for audit -reg.
Kind attention is invited to the Comptroller and Auditor General of India, Audit Report 7 of 2024, Department of Revenue (Indirect Taxes–Goods and Services Tax), wherein the C&AG has pointed out the non-production/partial production of records to the C&AG Audit teams for carrying out their statutory duties. The issue of non-production of records/information by the field formations to C&AG Audit teams has been raised by the office of C&AG in various Exit Conference meetings held with the Ministry on GST- rel.......