Audit Compliance Mandate: GST Authorities Must Swiftly Provide Records to C&AG for Comprehensive Financial Scrutiny Under Article 149

The CBIC issued Instruction No. 05/2025-GST addressing timely production of records for audit, referencing C&AG Audit Report 7 of 2024. Invoking Article 149 of the Constitution, the instruction mandates field formations to expeditiously provide records and information to C&AG audit teams. Tax authorities must sensitize officers to promptly submit required documentation, including requesting taxpayers to furnish necessary documents when records are unavailable. The directive aims to facilitate comprehensive statutory audit processes by ensuring complete and timely access to relevant financial and tax-related records across government tax formations. .....

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