Audit Performance Index defines parameter weightings and measurement rules for GST audit coverage, detection and recovery evaluations.

The framework defines seven API parameters with assigned weightages-coverage of scheduled audits, man day utilisation, detection per audit and recovery per audit (each with top taxpayer split to avoid outlier skew), recovery to detection ratio, output per auditor, and paras closure ratio-specifying measurement units and excluding backlog audits; only audits with DARs approved in the Monthly Monitoring Committee Meeting during the quarter are counted for detection and recovery computations.

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