Quality assurance review ensures GST audit procedures, documentation, legal application, professional conduct and staff competence are properly maintained.

The Quality Assurance Review programme evaluates adherence to GST audit procedures including taxpayer selection, audit scheduling, audit team formation, conduct of meetings and follow up of objections; it checks adequacy of audit documentation, correct legal application of GST supported by analysis and approvals, standards of professional conduct, sufficiency and senior level involvement of staff, and training of audit officers in GST law, audit procedures, financial record evaluation and computer skills.

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