The Central Board of Indirect Taxes and Customs (CBIC) issued directives to all senior GST field officers to submit timely records and data to the Comptroller and Auditor General (C&AG) audit teams.
In Instruction No. 05/2025-GST, circulated on May 2, 2025, CBIC highlighted concerns raised in the C&AG’s Audit Report 7 of 2024, which mentions cases of non-production or partial production of records by GST field formations.
The audit findings, discussed at the time of multiple exit conferences between the C&AG’s office and the Ministry of Finance, have provoked the CBIC to allocate strict compliance instructions.
The C&AG, as per article 119 of the constitution empowered to audit government accounts, public undertakings, and entities under government control. CBIC outlines that field formations should cooperate by making available all records and data kept by them.
Jurisdictional officers get the following instructions-
- Furnish all requested records to the C&AG audit teams.
- Ask taxpayers for the related documents when these records are in the possession of the taxpayers, ensuring the follow-ups are performed to have a timely submission.
From the CBIC Chairman’s approval, the CBIC circular was issued and signed by Gaurav Singh, Commissioner (GST). It asks for the sensitisation of all officers to keep accountability and ease the legal audit procedure.
GST audit cooperation and transparency are been highlighted by this move of the government, objecting to prevent lapses that could damage audit procedure and compliance reporting.
