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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
