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of <h1>Comprehensive Guidelines Enhance GST Audit Quality, Performance Measurement, and Standardized Review Processes for Tax Compliance</h1> The manual provides guidelines for Quality Assurance Review (QAR) and Audit Performance Index (API) in Goods and Services Tax (GST) audits. It emphasizes adherence to the 2019 GST Audit Manual, focusing on uniform and efficient audit processes. The review aims to evaluate audit commissionerates' performance by measuring compliance with prescribed guidelines, considering factors like auditor skills, team composition, and senior officer involvement.
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