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<h1>Comprehensive Audit Guidelines for GST Officers: Quality Assurance Review and Performance Measurement Framework for 2021</h1> A manual designed for Directorate General of Audit officers, covering Quality Assurance Review and Audit Performance Index under GST. Provides guidance for headquarters, zonal units, Audit Commissionerate, and Principal/Chief Commissioner audit oversight. Serves as a comprehensive reference tool for audit-related processes and practices in 2021.