Instruction 05/2025-GST - Central Tax

Date: May 2, 2025

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Subject

Timely production of records/information for audit

Content

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&am…

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