09/08/2026
**GST enforcement is looking beyond GST data.**
And this latest Instruction is a good example.
The GST-Investigation Wing has issued **Instruction No. 01/2026-GST dated 03 August 2026** regarding coordination with State Mining Authorities for sharing information relating to **illegal mining and transportation of minerals**.
The reason is quite practical.
Information detected by mining authorities may also point towards GST issues such as:
🔹 Suppression of taxable supplies
🔹 Non-registration
🔹 Undervaluation
🔹 Non-payment or short payment of GST
🔹 Wrong availment of Input Tax Credit
The instruction provides for a more structured mechanism:
**1️⃣ Nodal Officer**
A Nodal Officer is to be designated in each CGST Zone for coordination with the respective State Mining Department.
**2️⃣ Periodic information sharing**
Information relating to illegal mining and transportation detected within the jurisdiction is to be shared periodically.
**3️⃣ GST analysis**
The information received is to be analysed to identify possible GST implications and appropriate action wherever warranted.
**4️⃣ Intelligence dissemination**
Relevant intelligence may be shared with jurisdictional DGGI/field formations for further action.
**5️⃣ Periodic review**
Meetings with State Mining Authorities are to be held to review the effectiveness of the mechanism and resolve operational issues.
# # # The bigger takeaway?
GST compliance is increasingly becoming an **information-matching exercise across departments**.
For businesses dealing in minerals, this means one thing:
**Don't look at GST records in isolation.**
Mining permissions, extraction quantities, transport records, invoices, e-way bills, GST returns and payment records should tell the same story.
Because if they don't…
**the mismatch may tell the story for you.**
