MANAGEMENT OF GST AUDIT

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....nd are supervised by respective Zonal Principal Chief Commissioners/Chief Commissioners. 5.1 Directorate General of Audit: (i) The Directorate General of Audit, Indirect Taxes and Customs, New Delhi, headed by Principal Director General/ Director General, has been mandated with the task of formulating the comprehensive audit processes and techniques through a CGST Audit Manual [Goods and Servic....

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....yers for audit is jointly carried out by the DG Audit and the Directorate General of Analytics and Risk Management (DGARM), based on selected risk parameters. 5.2 Principal Chief Commissioner / Chief Commissioner, Central GST: Principal Chief Commissioners/ Chief Commissioners are responsible for administrative supervision of the Audit Commissionerates under their charge. They also approve 20% ....

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....all audit objections, review audit performance and assess the training needs of the auditors and organize training programmes in coordination with NACIN. 5.4 Advisor Cost, Deputy Director Cost and Assistant Director Cost: The officers of Indian Cost Accounts Service (ICoAS) are posted in various field formations of the CBIC. These officers are in the post of Advisor (Cost), Director/ Joint Dire....