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<h1>Quality Assurance Review for GST Audits: Comprehensive Scoring Methodology Evaluating 26 and 47 Questions Across 60 Sample Files</h1> The manual details the process of finalizing a Quality Assurance Review (QAR) report for GST audits. It explains the scoring methodology for Parts B and C, which involve evaluating 26 and 47 questions respectively across 60 sample audit files. The scoring accounts for 'not applicable' scenarios, calculates average marks, and consolidates results. The final report is communicated to senior tax authorities within a month, providing a comprehensive assessment of audit quality and potential improvement areas.