Audit continuity post-GST: CBEC audit commissionerates to verify 2016-17 records and allocate risk scored taxpayers for audit. Audit functions for pre-GST periods remain with CBEC Audit Commissionerates, which shall verify financial records for 2016-17 and earlier. The Directorate General of Audit will produce an Audit Plan, identify and risk-score taxpayers formerly under Central Excise and Service Tax, and share classified lists with Chief Commissioners for allocation. Audit Commissionerates will select taxpayers using local risk factors and working-strength norms, prioritise scrutiny of CENVAT credit transfers to CGST, promote taxpayer education, and minimise business disruption while reporting feedback on risk parameters to the Directorate General.