Audit Performance Index reporting standardised template for quarterly audit metrics and detection/recovery disclosures by GST audit authorities. The text prescribes a standardised quarterly reporting template for determining the Audit Performance Index under the Quality Assurance Review framework, requiring administrative identifiers, audit period, counts of taxpayers scheduled and audited, officers deployed, detections and recoveries, paras pending/raised/closed, classification by large/medium/small with period-of-coverage splits, and concentration reporting of amounts from the five taxpayers with highest detections and recoveries alongside aggregates for remaining taxpayers.
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Provisions expressly mentioned in the judgment/order text.
Audit Performance Index reporting standardised template for quarterly audit metrics and detection/recovery disclosures by GST audit authorities.
The text prescribes a standardised quarterly reporting template for determining the Audit Performance Index under the Quality Assurance Review framework, requiring administrative identifiers, audit period, counts of taxpayers scheduled and audited, officers deployed, detections and recoveries, paras pending/raised/closed, classification by large/medium/small with period-of-coverage splits, and concentration reporting of amounts from the five taxpayers with highest detections and recoveries alongside aggregates for remaining taxpayers.
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