Important Keywords: Instruction No. 05/2025 – GST, GST audit records, GST audit compliance, timely GST data production, CBIC GST instruction, Finodha GST expert, GST recordkeeping India,
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Instruction No. 05/2025 – Customs
F. No.401/14/2025-Cus.Ill
Government of India
Ministry of Finance,
Department of Revenue
(Central Board of Indirect Taxes & Customs)
******
229A, North Block, New Delhi
Date: 25.04.2025
Instruction No. 05/2025 – GST: Requirement of CITES Export permit or CITES Reexport certificate for agarwood products.
To
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive)/Customs & Central Taxes.
All Principal Commissioners/Commissioners of Customs /Customs (Preventive).
All Pr. Director General/Director Generals under CBIC.
Subject: Requirement of CITES Export permit or CITES Reexport certificate for agarwood products -regarding.
Madam/Sir,
Reference has been received in the Board on the aspect of allowable limits of quantity of agarwood product that can be taken by people traveling internationally without the need for CITES export permit or CITES re-export certificate.
2. In this regard, the Ministry of Environment, Forest & Climate Change has clarified that as per CITES Resolution Conf.13.7 (Rev.CoP17) regarding ‘Control of trade in personal and household effects’, “specimens of agarwood- up to 1 kg of wood chips, 24 ml of oil and two sets of beads or prayer beads (or two necklaces or bracelets) per person” for personal or household effects which are dead specimens, parts or derivatives of Appendix II species, do not require CITES Export permits or CITES Re-export certificates.
3. In view of the above, it is requested that necessary action may be taken to sensitize officers under your jurisdiction regarding the said matter.
4 The difficulties, if any, may be brought to the notice of the Board.
Hindi version follows.
Yours faithfully,
(Neeraj Goyal)
OSD (Cus-III)
Email: uscus.3-dor@gov.in
Tele: 011 23094012
📘 Frequently Asked Questions (FAQs) on Instruction No. 05/2025 – GST
Q1: What is Instruction No. 05/2025-GST about?
Answer:
Instruction No. 05/2025-GST, issued by CBIC, addresses the timely submission of records and documents by registered taxpayers during GST audits. The instruction emphasizes the need for immediate cooperation with audit officers to ensure smooth and effective assessments.
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Q2: Why was this instruction issued by CBIC?
Answer:
CBIC noted delays and non-cooperation from certain registered taxpayers during audits. This hampered the audit process and risked non-compliance. The instruction seeks to enforce accountability and ensure businesses cooperate proactively when summoned.
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Q3: What records must be produced during a GST audit?
Answer:
Records may include:
📄 GSTR-1, GSTR-3B, GSTR-9, GSTR-9C filings
📊 Purchase and sales registers
📈 Electronic ledgers and ITC reconciliation
📦 Stock registers, invoices, e-way bills
💼 Books of accounts, tax payments, and reconciliations
Need help organizing GST audit-ready records? Finodha’s professionals can help: https://finodha.in/gst-compliance/
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Q4: How much time does a taxpayer have to respond to a GST audit notice?
Answer:
While the GST Act provides a reasonable time (usually 15 days), the instruction reminds taxpayers that all necessary information should be furnished promptly and without unnecessary delay. Non-compliance can invite summons, fines, or even prosecution.
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Q5: What happens if a taxpayer fails to submit GST records on time?
Answer:
Consequences include:
❌ Penalty u/s 122 or 125 of CGST Act
📨 Summons under Section 70
📋 Escalation to higher tax authorities
🚨 Possible seizure and scrutiny of business premises
📌 Stay audit-ready. File GST returns error-free with Finodha: https://finodha.in/gst-return-filing/
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Q6: Who must comply with this instruction?
Answer:
All registered persons under GST, regardless of turnover or type of registration, must comply with audit proceedings and timely furnish the required documents when called upon by CGST or SGST officers.
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Q7: What is the role of GST officers in enforcing this instruction?
Answer:
GST officers have been instructed to:
✅ Clearly communicate the scope of audit
✅ Specify records needed in writing
✅ Allow reasonable time but flag non-cooperation
✅ Proceed with penal provisions where necessary
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Q8: Can Finodha help businesses stay audit-compliant?
Answer:
Yes. Finodha offers:
🔹 GST registration → https://finodha.in/online-gst-registration/
📑 Audit and documentation readiness
📊 ITC reconciliation
📤 Filing GSTR-9/9C → https://finodha.in/gst-return-filing/
📈 Expert guidance during audit notice replies
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Q9: How can businesses prepare proactively for audits?
Answer:
✅ Maintain digital and physical copies of invoices
✅ Reconcile GSTR-2B with purchase register monthly
✅ Monitor tax liability vs payment trends
✅ Conduct pre-audit health checks quarterly
Start with Finodha’s GST audit compliance program: https://finodha.in/gst-compliance/
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Q10: How can I stay updated on such GST audit-related instructions?
Answer:
✔ Bookmark Finodha’s GST Compliance Blog → https://finodha.in/gst-compliance/
✔ Subscribe to CBIC’s circular notifications
✔ Follow Finodha on LinkedIn and YouTube for tax insights and audit guides
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✅ Conclusion
Instruction No. 05/2025-GST reinforces the importance of timely record submission during GST audits. Avoid delays, stay prepared, and cooperate with authorities to prevent penal consequences.
📢 For expert-led GST compliance, audit assistance, and return filing — trust Finodha as your partner: https://www.finodha.in
Download PDF: Instruction No. 05/2025 – GST
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