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<h1>Quality Assurance Review Framework for GST Audit Performance Evaluation and Operational Effectiveness Assessment</h1> The manual provides guidelines for Quality Assurance Review (QAR) of Audit Commissionerate performance under GST. It outlines assessment parameters focusing on key functional aspects like officer training, audit planning, taxpayer selection, and management review processes. The review is conducted using a standardized format to evaluate overall operational effectiveness and compliance within the audit department.