The Central Board of Indirect Taxes and Customs (CBIC) has directed Public sector Undertakings (PSUs) and other entities funded or controlled by the Central or State Governments to provide documents related to the timely production of records and information during the C&AG audit.

In response to observations made in the recent Audit Report No. 7 of 2024 by the Comptroller and Auditor General of India (C&AG), the Central Board of Indirect Taxes and Customs (CBIC) has issued a directive to all field formations under the Department of Revenue to ensure prompt production of records and information during audits.

The C&AG, in its audit report focusing on Indirect Taxes – Goods and Services Tax (GST), highlighted several instances of non-production or partial production of records by GST field offices, which hindered the conduct of statutory audits. This concern has been reiterated in multiple Exit Conferences held with the Ministry, where the audit authority underscored the lack of cooperation from field formations.

The CBIC communication emphasizes that such conduct undermines the constitutional mandate of the C&AG under Article 149 of the Constitution of India, which empowers the institution to audit accounts of government departments and public sector entities. It categorically states that the timely furnishing of records is a legal and institutional obligation.

Accordingly, CBIC has instructed senior officers to sensitize and direct their subordinates to provide all available and statutorily maintained documents to audit teams without delay. In cases where requested documents are held by taxpayers, field officers must formally request the taxpayers to furnish such documents promptly and ensure appropriate follow-ups are conducted.

Notification Details

Instruction No. 05/2025-GST

Date: 02/05/2025

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