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Repository/Circulars & Instructions/Instruction No. 05/2025-GST

Instruction No. 05/2025-GST

Instruction No. 05/2025-GST

Circulars & Instructions

Date Issued: 2 May 2025
State: Central
Source: CBIC
Views: 13

Summary

This instruction asks field formations to promptly provide records and information needed by the C&AG audit team. It refers to Audit Report 7 of 2024 and notes concerns about non-production or partial production of records in GST-related audit work. It also says officers may ask taxpayers for documents when the records are with the taxpayer and follow up to ensure timely submission.

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GSTInstructionCBICaudit recordsC&AG

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