Quality Assurance Review format structures GST audit assessment into distinct parts to evaluate procedures, performance and grading. Quality Assurance Review format for GST audit assessment comprises five parts: Part A gathers general information about the Audit Commissionerate (staffing, trainings, infrastructure) used only to inform quality enablers; Part B contains a general-performance questionnaire on staffing, group formation, taxpayer selection, DAR/FAR processes and follow-up; Part C contains a detailed file-level questionnaire assessing adherence to GST audit procedures and working papers; Part D sets out the grading framework; Part E records comments and recommendations.
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Provisions expressly mentioned in the judgment/order text.
Quality Assurance Review format structures GST audit assessment into distinct parts to evaluate procedures, performance and grading.
Quality Assurance Review format for GST audit assessment comprises five parts: Part A gathers general information about the Audit Commissionerate (staffing, trainings, infrastructure) used only to inform quality enablers; Part B contains a general-performance questionnaire on staffing, group formation, taxpayer selection, DAR/FAR processes and follow-up; Part C contains a detailed file-level questionnaire assessing adherence to GST audit procedures and working papers; Part D sets out the grading framework; Part E records comments and recommendations.
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