Risk-based selection governs GST audit targeting, with the central audit directorate coordinating methodology and local execution. A national audit directorate with zonal units oversees implementation of the GST audit system, monitors Commissionerates to ensure coverage aligned with registered persons' risk profiles and conformity with the manual, advises the Board on compliance measures and audit standards, and implements a jointly managed risk evaluation methodology with analytics and local risk sections to select units for audit.
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Provisions expressly mentioned in the judgment/order text.
Risk-based selection governs GST audit targeting, with the central audit directorate coordinating methodology and local execution.
A national audit directorate with zonal units oversees implementation of the GST audit system, monitors Commissionerates to ensure coverage aligned with registered persons' risk profiles and conformity with the manual, advises the Board on compliance measures and audit standards, and implements a jointly managed risk evaluation methodology with analytics and local risk sections to select units for audit.
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