Audit Quality Framework: GST audits to be evaluated via QAR and quarterly API for uniform assessment.

Prescribes a Manual establishing an Audit Quality Framework for GST audits by Audit Commissionerates, excluding legacy Central Excise and Service Tax audits. It defines the QAR methodology, review team composition, responsibilities, standard reporting formats, and submission of assessment reports to jurisdictional leadership. It implements a dual evaluation: qualitative end of year QAR using published quality parameters and a quantitative quarterly API measuring audit detections, recoveries and productivity, with composite grading to assess and benchmark Commissionerate performance.

---

---

---