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<h1>Senior GST Officers Navigate Complex Audit Processes, Balancing Strategic Planning, Digital Monitoring, and Systematic Performance Review</h1> The roles and responsibilities of senior officers in the GST Audit Commissionerate. It details the specific duties of Principal Commissioner/Commissioner, Additional/Joint Commissioner, and Deputy/Assistant Commissioners at headquarters and circle levels. Key responsibilities include audit selection, planning, monitoring, review of audit performance, issuing show cause notices, coordinating with trade associations, and ensuring systematic audit processes through digital platforms and risk-based assessments.