Quality Assurance Review team composition requires senior officer oversight and accounting and GST audit expertise for review initiation.

QAR teams for GST audits should include specified officer ranks-a senior officer at Deputy/Assistant Director level, two to three Additional Assistant Directors (Superintendents), and two to three Inspectors-with the Pr. ADG/ADG or Additional/Joint Director required to attend the opening meeting with the Commissioner. Team members must have comprehensive knowledge of GST law and procedures, with desirable competencies including accounting background and experience in conducting GST audits.

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