Timely production of records/information for audit: The CAG Audit Report 7 of 2024 report highlighted instances where field formations failed to fully or promptly provide records required for GST audits. It emphasized the constitutional mandate under Article 149, which grants the C&AG authority to audit government accounts and entities receiving government funding. It directed all records and information maintained be promptly provided to C&AG audit teams. Where requested documents are with taxpayers, officers should issue formal letters to those taxpayers and follow up as necessary to ensure timely compliance. (CGST Instructions 05/2025 Dated 02/05/2025)