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of <h1>Comprehensive GST Audit Performance Guide Unveils Systematic Evaluation Framework for Quality Assurance and Operational Excellence</h1> The document is a comprehensive manual for Quality Assurance Review (QAR) and Audit Performance Index (API) for GST Audit Commissionerates in 2021. It provides a detailed proforma for evaluating audit performance, covering aspects like manpower, training, infrastructure, audit planning, execution, and grading. The manual includes sections for general information, performance questionnaires, individual audit file evaluation, scoring methodology, and recommendations to improve audit processes and effectiveness.
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