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<h1>GST Audit Performance Index Framework Establishes Systematic Quarterly Reporting Template for Tax Compliance Evaluation</h1> The document is a standardized reporting format for determining the Audit Performance Index (API) in GST audits. It provides a comprehensive template for tax authorities to record quarterly audit details, including number of taxpayers scheduled and audited, detection and recovery amounts, audit coverage periods, and status of audit paragraphs across different categories and timeframes.