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<h1>Comprehensive Guidelines for GST Quality Assurance Review and Audit Performance Tracking Procedures</h1> A manual for Quality Assurance Review (QAR) and Audit Performance Index (API) in GST provides guidelines for gathering audit information. The Audit Commissionerate must supply monthly performance reports and taxpayer audit data in a specified proforma at least one month prior to the scheduled review, focusing on comprehensive documentation and systematic information collection.