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of <h1>CGST Audit System: Directorate General of Audit Sets Processes, Coordinates with Zones, and Oversees Taxpayer Selection for Effective Implementation.</h1> The GST audit system is managed by the Directorate General of Audit, which formulates audit processes and techniques through the CGST Audit Manual. It coordinates with seven Zonal Units to ensure effective implementation. Taxpayer selection for audits is done jointly by the DG Audit and DGARM based on risk parameters. Principal Chief Commissioners oversee administrative supervision and approve a portion of selected taxpayers for audit. The CGST Audit Commissionerate, led by a Principal Commissioner, conducts audits through Audit Circles and groups. Indian Cost Accounts Service officers assist in audits. Staffing norms are defined for large, medium, and small taxpayers based on turnover.
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