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of <h1>GST Audit Framework: Directorate General Leads Strategic Compliance Monitoring Through Zonal Units and Risk-Based Selection</h1> The text describes the management structure for Goods and Services Tax (GST) audits in India. The Directorate General of Audit, with seven zonal units, oversees GST audit processes at the apex level. It monitors audit coverage, ensures compliance with legal provisions, and selects registered persons for audit based on a risk evaluation method. The directorate works to improve tax compliance and audit standards through periodic reviews and interactions with tax authorities and registered entities.
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