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    <title>Local Risk Parameters</title>
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    <description>Local risk parameters list criteria for GST audit selection, emphasizing document production failures, non filing or inconsistent filing, substantive changes in turnover or profit, large refunds, past audit differences, indications of evasion or notices from other authorities, poor quality or automated/manual bookkeeping, questionable preparers, sectoral high risk activities, multiple branches or activities, and anomalies in e way bill issuance; these illustrative factors may be applied selectively by audit headquarters based on available data and resources.</description>
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