GST Instruction No 05/2025
GST Instruction No 05/2025 has been issued with the approval of the CBIC chairman for the timely sharing of records for audit by the C&AG. The C&AG raised concerns in its recent audit report No 7 of 2024 about the availability or partial availability of records during the audits related to GST. These issues were also discussed during various meetings between the ministry and C&AG.
As per Article 149 of the Constitution of India, the C&AG has the authority to audit government accounts and related records. Therefore, it is mandatory for the GST field officers to share all necessary documents and information with the C&AG audit team when asked.
To address this issue GST Instruction has been issued:
- Senior officers are requested to instruct and remind their teams to cooperate fully with the C&AG by providing the required records promptly.
- if certain documents are with a taxpayer, the GST officer should send a request letter to the taxpayer, asking then to submit the required documents quickly.
- officer should also follow up, if needed, to make sure the audit team gets the information on time.
