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<h1>Strategic GST Audit Selection: Targeting High-Risk Taxpayers Through Advanced Risk Assessment Methodology</h1> The objective of selecting registered persons for Goods and Services Tax (GST) audit. Due to limited resources, not all registered entities can be audited annually. The selection process prioritizes efficiency by using a risk assessment methodology that ranks taxpayers based on revenue risk parameters. The goal is to deploy audit resources strategically, focusing on less compliant units while maximizing administrative capabilities and audit effectiveness.