The CBIC has issued Instruction No. 05/2025-GST dated 02.05.2025, regarding Timely production of records/information for audits conducted by the Comptroller and Auditor General (C&AG) of India. This instruction underscores the importance of transparency and accountability in tax administration, ensuring that audit processes are not impeded by delays in record submission.

The directive has been issued to Field formations i.e. Officers are instructed to promptly provide all available and required records to the C&AG audit teams. If certain documents are with taxpayers, officers should request the taxpayers to furnish them without delay. Continuous follow-ups are advised to ensure timely submission of requested data.

All Principal Chief Commissioners, Chief Commissioners, and Director Generals are to sensitize their officers about these directives.

To read the complete Instruction https://taxo.online/wp-content/uploads/2025/05/ins-gst-05-2025.pdf