GST audit management centralises oversight and mandates risk based selection, staffing norms and quality assurance protocols.

Management of the GST audit system centralises oversight in a dedicated audit directorate that issues the CGST Audit Manual and administers quality controls through a Quality Assurance Review and Audit Performance Index. Selection of taxpayers for audit is risk based, coordinated with analytics, and finalised by local Commissionerates which supervise audit formations, approve a share of selected taxpayers, hold monthly monitoring meetings to review objections and training needs, and follow prescribed staffing norms for audit groups based on taxpayer size.

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