This instruction of the CBIC GST-Investigation Wing follows the C&AG's Draft Performance Audit Report on "Assessment, Levy and Collection of GST on Minerals", which noted that State Mining Authorities detect illegal mining, illegal transportation, excess extraction and lease violations, but there is no institutional mechanism to share this information with CGST field formations. Such information may indicate suppression of supplies, non-registration, undervaluation or non-payment of tax. All Principal Chief Commissioners/Chief Commissioners of CGST Zones are therefore directed to: (i) designate a Nodal Officer in each Zone to coordinate with the State Mining Department; (ii) set up a mechanism for periodic sharing of information; (iii) analyse it for GST implications and initiate action under the CGST Act, 2017 and Rules where warranted; (iv) pass on the intelligence to jurisdictional Commissionerates/DGGI formations; and (v) hold periodic meetings with State Mining Authorities to review the mechanism. Formations are to circulate the instruction for strict compliance and report difficulties to the Board.