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of <h1>GST Audit Selection Leverages Advanced Risk Assessment Methodology to Enhance Tax Compliance and Transparency</h1> A risk-based methodology is used to select registered persons for GST audit. The Directorate General of Audit and Risk Management jointly develop a risk evaluation method communicated annually. Audit Commissionerates receive a list of units with risk indicators and focus areas. They can select audit targets based on local risk perceptions, ensuring 20% selection through local risk factors. Random selections are also permitted to evaluate and improve the risk assessment process. The goal is to systematically identify and audit potential tax compliance issues.
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