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        GST

        The CBIC issued Instruction No. 05/2025-GST addressing timely...

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

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                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.
                                Note: It is a system-generated summary and is for quick reference only.
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