Audit Performance Index sets graded metrics and weighted scoring methodology for GST audit evaluation and commissionerate ranking. The annexure provides the Audit Performance Index grading template for GST audit evaluation, listing performance metrics scored on percentile scales (ratios of taxpayers audited, man day utilization, detection and recovery per audit, recovery/detection ratio, output per auditor, para closure ratio) aggregated to Total Marks and API Rank. It prescribes weighted treatment for top contributors to detection and recovery-allocating a 20% weight to the five highest contributors and 80% to remaining taxpayers' figures-and includes administrative identifiers for commissionerate, zone, audit year and quarter.
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Audit Performance Index sets graded metrics and weighted scoring methodology for GST audit evaluation and commissionerate ranking.
The annexure provides the Audit Performance Index grading template for GST audit evaluation, listing performance metrics scored on percentile scales (ratios of taxpayers audited, man day utilization, detection and recovery per audit, recovery/detection ratio, output per auditor, para closure ratio) aggregated to Total Marks and API Rank. It prescribes weighted treatment for top contributors to detection and recovery-allocating a 20% weight to the five highest contributors and 80% to remaining taxpayers' figures-and includes administrative identifiers for commissionerate, zone, audit year and quarter.
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