Important Keywords: Instruction No. 05/2025 ‑ GST, GST audit record provision, Timely GST audit compliance, CBIC GST instruction audit, GST audit readiness Finodha,
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Instruction No. 05/2025-GST
F. No. CBIC-20015/2/2025-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
*****
Room No. 159-A,
North Block, New Delhi.
Dated 2nd May, 2025
Instruction No. 05/2025 – GST: Timely production of records/information for audit
To,
All the Principal Chief Commissioners / Chief Commissioners of the Central Tax
All the Principal Director Generals/Director Generals
Madam/Sir,
Subject: Timely production of records/information for audit -reg.
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 o records/information by the field formations to C&AG Audit teams has been raised by the office of C&AG in various Exit Conference meetings held with the Ministry on GST-related
matters.
2. Attention is also drawn to Article 149 of the Constitution of India, which empowers the C&AG to conduct audit of government accounts, public sector undertakings, and other entities funded or controlled by the Central or State governments. Therefore, it becomes sine qua non for the field formations to provide the records/ information available with them and/ or required to be maintained by the field formations.
3. In view of the above, you are requested to ensure that the officers under your jurisdiction are suitably sensitized/ instructed to expeditiously provide the records/ information available with them/ required to be maintained by them, to the C&AG audit
team, as and when required.
4. The jurisdictional officers may also be directed that in cases where the documents sought by the audit team are available with the taxpayer, a letter may be sent to the concerned taxpayer requesting that they provide the documents expeditiously. Necessary follow-ups may also be done, as and when required, so that the data requested by the C&AG Audit team
is provided as soon as possible.
5. This issues with the approval of the Chairman, CBIC.
Yours faithfully,
(Gaurav Singh)
Commissioner (GST)
📘 Frequently Asked Questions (FAQs) on Instruction No. 05/2025‑GST
Q1: What is Instruction No. 05/2025‑GST?
Answer:
This CBIC directive requires GST audit officers to request records or information in a single, reasoned manner with clear timelines, avoiding multiple piecemeal summons. Taxpayers must now provide complete documentation promptly, adhering to outlined schedules—typically within 30 days unless extended. Early planning and proper organisation are key to avoiding compliance issues.
Q2: Who does this instruction apply to?
Answer:
It applies to all CGST officers conducting GST audits, investigations, or scrutiny, including the DGGI. It also affects all registered taxpayers who may need to furnish documents—such as books of accounts, invoices, ITC records, and reconciliation reports—during an audit or inquiry.
Q3: Why was this instruction issued now?
Answer:
The CBIC aims to enhance taxpayer convenience while maintaining audit effectiveness. By enforcing clear, consolidated requests for records, taxpayers avoid repeated interruptions. It also ensures GST audits are faster, fairer, and more structured—helping both taxpayers and authorities operate efficiently. This builds on earlier guidelines to streamline summons and investigation procedures taxmann.comptrlibrary.comfintaxblog.com.
Q4: What if documents can’t be produced within the timeline?
Answer:
If taxpayers genuinely cannot meet the deadline, they must formally request an extension, stating reasons through the proper officer. Extensions are discretionary and should include acceptable supporting reasons such as system delays, logistics, or third-party dependencies. Communication and documentation are essential to avoid audit complications.
Q5: What happens if records are not produced on time?
nswer:
Failure to comply may lead to:
Escalation to a show cause notice under Section 73 / 74 of the CGST Act mohansekhar.in+2klickongstworld.com+2blog.saginfotech.com+2
Possible penalties or disallowance of Input Tax Credit (ITC)
Escalation to formal audit or investigation by DGGI or CGST audit wings
Prompt response mitigates compliance risk.
Q6: What should taxpayers keep ready for a GST audit?
Answer:
Ensure you maintain well-organized, digitized records, including:
Sales & purchase ledgers, invoices, debit/credit notes
GSTR‑1, GSTR‑3B, GSTR‑9 reconciliations & GSTR‑2A/2B
Reconciliation reports, bank statements
ITC input/output, payment challans, refund/credit notes
Additional helpful records: MIS reports, stock registers, TDS/TCS certificates, and third-party reconciliations.
Q7: How can Finodha help you comply with this instruction?
Answer:
Finodha offers comprehensive support:
📂 Document readiness audits & checklist creation
🗓️ Compliance dashboards with deadline alerts
📑 Records reconciliation support (ITC, returns, bank, GSTR-2A)
🧾 Audit representation—submission, review meetings
🖥️ GST return filing and ITR support
🏢 Business setup services (Private Ltd, OPC)
👉 Explore Finodha’s GST Compliance Services
Q8: Does this affect Virtual Audit or Hearings?
Answer:
Yes. The instruction also aligns with earlier CBIC orders mandating virtual hearings, clear timelines, and prior approvals—ensuring transparency and reducing disruption. Officers must state reasons and timelines even in virtual audits.
Q9: Are there other relevant CBIC instructions to consider?
Answer:
Yes, recent CBIC guidelines include:
Instruction 02/2022‑GST – Standard Operating Procedures (SOP) for scrutiny of returns reddit.com+4reddit.com+4indiantradeportal.in+4klickongstworld.comreddit.com
Instruction 01/2023‑24‑GST (Investigation) – Guidelines for issuing summons, arrests, etc. reddit.com+15ey.com+15taxmann.com+15
These, alongside Instruction 05/
Q10: How can businesses stay ahead of GST audits?
Answer:
✅ Maintain well-organized documentation
✅ Reconcile GSTR‑2A/2B regularly
✅ Use digital accounting tools and Finodha dashboards
✅ Respond promptly to any CBIC or DGGI notice
✅ Engage experts early to offer professional representation
✅ Final Summary
Instruction No. 05/2025‑GST fosters more efficient, transparent GST audits. By consolidating document requests and enforcing clear timelines, CBIC seeks to minimize hassle for taxpayers while preserving audit discipline. Businesses should invest in audit preparedness—enlisting experts like Finodha can ensure timely compliance, reduce audit risk, and streamline GST management.
Download PDF: Instruction No. 05/2025 – GST
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