This instruction addresses concerns raised by the Comptroller and Auditor General regarding non-production or partial production of records by GST field formations. It reiterates the constitutional mandate under Article 149 requiring full cooperation with C&AG audit teams. Field officers are directed to promptly provide all records and information available with them or required to be maintained. Where records are with taxpayers, officers must formally request taxpayers to furnish the same and follow up to ensure timely submission. Senior officers are instructed to sensitise and monitor compliance across formations. The instruction aims to facilitate effective statutory audit and avoid adverse audit observations.