GST audit selection uses risk-based scoring, local enforcement intelligence and around 10% random sampling for case selection. Selection for GST audit is based on Risk Assessment using weighted quantitative parameters, local enforcement inputs and about 10% random selection; taxpayers are classified by turnover tiers and scored for descending-order selection with ties resolved by declared liability. Audit scope follows the statutory definition and may cover all business transactions and multiple years where prior periods are unaudited. Administrative controls include proposed selection allocations (70% risk lists, 20% divisional selection, 10% random), Audit Monitoring Committee review of objections, revisional review of adjudication, and use of E-Audit and MIS tools for end-to-end audit workflow.