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of <h1>Quality Assurance Review and Audit Performance Index Guide Enhances GST Audit Effectiveness and Organizational Efficiency</h1> The manual provides a comprehensive guide for Quality Assurance Review (QAR) and Audit Performance Index (API) in GST audits. It outlines key review areas including officer strength, vacancy positions, infrastructure, staff skills, audit plan reviews, and mechanisms for taxpayer feedback. The document aims to enhance audit effectiveness and organizational performance within the Audit Commissionerate.
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