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<h1>Guidelines for Risk-Based Auditing Under GST Act: Selection Criteria and Process</h1> The manual outlines the different steps involved in the audit process, focusing on risk-based selection criteria for auditing registered persons under the GST Act. It discusses the importance of risk-based selection, selection criteria, and administrative/procedural arrangements for auditing. The document emphasizes the need for a scientific approach to assess the risk profile of auditees and highlights various risk parameters and selection principles. It also details the allocation of selected auditees to audit officers, team formation, and assignment procedures for conducting audits effectively. The manual provides insights into the audit process and guidelines for selecting taxpayers for audit based on risk evaluation methods.