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<h1>Comprehensive GST Audit Performance Framework Measures Efficiency Through Seven Key Evaluation Parameters and Percentile Scoring</h1> The manual outlines the Audit Performance Index (API) for Quality Assurance Review in GST, evaluating seven parameters including audit coverage, man-days utilization, detection, recovery, and performance metrics. The assessment uses percentile scoring to compare performance across different audit commissionerates, converting various indicators into relative percentage rankings to enable standardized comparative analysis.