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