GST audit selection and procedure: zone categorisation, profiling, audit calendar, reporting and officer targets. The circular prescribes zone wise classification and turnover based taxpayer categories for selecting registered persons for GST audit for 2017 18 and 2018 19, mandates formation of Zonal/Local Audit Review Committees, allocates profiling duties to Joint/Deputy/Assistant Commissioners, requires preparation and circulation of Pre Audit Draft and Final Reports via the departmental audit module, mandates audit team formation and online issuance of audit notices, sets timelines for taxpayer communication and replies, fixes audit completion deadlines in view of limitation provisions, and assigns quarterly functional targets to audit officers.