https://www.taxtmi.com/manuals?id=7791 Selection for GST audit is carried out by the Commissioner or authorised officers using a risk-based selection methodology that combines entity-level risks, compliance behaviour, ratios and exceptional reports. Parameters are weighted to compute a final score for ranking taxpayers; tie-breakers and provisions for random, local-parameter, and suo-motu selection exist. Administrative variation is permitted between Central and State administrations, and IT-enabled audit modules support selection, allocation, assignment, reassignment and documentation of reasons for dropping or modifying audits. en-us Mon, 17 Mar 2025 10:12:00 +0530 Wed, 11 Feb 2026 16:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7791 Selection for GST audit is carried out by the Commissioner or authorised officers using a risk-based selection methodology that combines entity-level risks, compliance behaviour, ratios and exceptional reports. Parameters are weighted to compute a final score for ranking taxpayers; tie-breakers and provisions for random, local-parameter, and suo-motu selection exist. Administrative variation is permitted between Central and State administrations, and IT-enabled audit modules support selection, allocation, assignment, reassignment and documentation of reasons for dropping or modifying audits. Manuals GST Mon, 17 Mar 2025 10:12:00 +0530 https://www.taxtmi.com/manuals?id=7791