CBIC Directs GST Officers to Ensure Timely Record Submission to CAG Audit Teams

The Central Board of Indirect Taxes and Customs (CBIC) has issued a directive to all GST field formations across India, emphasizing the urgent need for timely submission of records and information to the Comptroller and Auditor General (C&AG) audit teams. This move follows critical observations made in the C&AG Audit Report 7 of 2024 regarding non-production or partial production of records during statutory audits.

In Instruction No. 05/2025-GST (F. No. CBIC-20015/2/2025-GST), dated May 2, 2025, the CBIC highlighted concerns raised by the C&AG in multiple exit conferences with the Ministry of Finance over the lack of cooperation from GST field officers during audit processes.

The CBIC reminded all Principal Chief Commissioners, Chief Commissioners, and Director Generals that Article 149 of the Constitution of India mandates the C&AG to audit accounts of government bodies and other entities funded by public money. Therefore, it is essential for GST officers to make all relevant records and documents available to audit teams without delay.

Text of the Instruction is as follows

Instruction No. 05/2025-GST
F. No. CBIC-20015/2/2025-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
****

Room No. 159-A,
North Block, New Delhi.
Dated 2nd May, 2025

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-related matters.