The Excise & Taxation Department, Government of Haryana, has issued instructions vide Memo No. 1218/GST-II dated November 29, 2025 to ensure comprehensive audit coverage under the Haryana Goods & Services Tax (HGST) Act, 2017. As per the directive circulated to all Additional, Joint, and Deputy Excise & Taxation Commissioners across the State, every audit case selected under Section 65 of the HGST Act shall now be examined for multiple financial years, beginning from the year of selection and continuing up to the current financial year.
The directions emphasise that, during the initiation of audit proceedings, field officers must ensure a holistic examination of all relevant records, including returns, statements and financial documents relating to the entire audit span. The objective of this move is to strengthen compliance mechanisms and ensure proper assessment of tax liability, input tax credit availed and other statutory requirements applicable during the said financial years.
All field formations have been instructed to strictly adhere to the prescribed timelines and procedures for audit activities as laid down in the GST Act. The government has further clarified that any deviation from these directions will be viewed seriously.
The Instructions can be accessed at: https://haryanatax.gov.in/HEX/DownloadPDF?formName=/GST_Circulars/2025/2025_12_01_01.pdf
