Auditors' profile requirement ensures deployment by skill, with compulsory GST audit training and sector specialization. Maintenance of an auditor profile is required for each auditor posted to GST audit groups, capturing designation, departmental and audit experience, qualifications, training history, major audit points raised and commendations; each auditor must furnish a self-appraising resume on joining and update it annually. Profiles held in the Audit Planning and Coordination Cell facilitate deployment by matching auditors' skill levels, educational background and computer proficiency to the size and complexity of audits. Cadre authorities must ensure audit groups have requisite skills, distribute expertise evenly, provide at least one commerce/accounts background officer and computer-skilled staff per party, and arrange compulsory initial and refresher GST audit and sector-specific training.