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of <h1>Performance-Driven GST Audit Strategy Ranks Commissionerates Quarterly Using Comprehensive Evaluation Framework for Systemic Improvement</h1> The manual introduces the Audit Performance Index (API) as a quantitative evaluation method for Audit Commissionerates in GST. It aims to assess performance through quarterly rankings based on specific parameters, encouraging comparative analysis and performance improvement. While emphasizing competition, the document clarifies that detection and recovery volume are not the sole performance indicators, with an annual composite grading combining quality and quantity metrics.
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