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    <title>Role of senior officers of GST Audit Commissionerate</title>
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    <description>Senior officers must implement a structured, risk-based selection of assessees, approve desk reviews and audit plans, convene monthly Monitoring Committee Meetings to adjudicate audit objections and determine invocation of larger periods, mandate use of the Audit Report Utility (no paper reports), liaise for data availability, ensure recovery and issuance of show cause notices, forward matters requiring further investigation to Executive Commissionerates, and review audit performance, training and reporting. Additional/Joint and Deputy/Assistant Commissioners carry out delegated approvals, circle and headquarters management, training, selection per risk lists, scrutiny of nil DARs, and preparation and forwarding of DSCNs within prescribed monetary limits.</description>
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    <pubDate>Wed, 26 Mar 2025 14:30:00 +0530</pubDate>
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