GST audit selection uses risk-based parameters and scoring to prioritise taxpayers for audit and allocation. Selection for GST audit is carried out by the Commissioner or authorised officers using a risk-based selection methodology that combines entity-level risks, compliance behaviour, ratios and exceptional reports. Parameters are weighted to compute a final score for ranking taxpayers; tie-breakers and provisions for random, local-parameter, and suo-motu selection exist. Administrative variation is permitted between Central and State administrations, and IT-enabled audit modules support selection, allocation, assignment, reassignment and documentation of reasons for dropping or modifying audits.
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Provisions expressly mentioned in the judgment/order text.
GST audit selection uses risk-based parameters and scoring to prioritise taxpayers for audit and allocation.
Selection for GST audit is carried out by the Commissioner or authorised officers using a risk-based selection methodology that combines entity-level risks, compliance behaviour, ratios and exceptional reports. Parameters are weighted to compute a final score for ranking taxpayers; tie-breakers and provisions for random, local-parameter, and suo-motu selection exist. Administrative variation is permitted between Central and State administrations, and IT-enabled audit modules support selection, allocation, assignment, reassignment and documentation of reasons for dropping or modifying audits.
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