Purpose of the Manual

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.... for conduct of GST audits. This manual is prepared in order to evaluate the qualitative and quantitative performance of the GST audits conducted by the Audit Commissionerates through QAR and API respectively. Hence, the evaluation of legacy audits related to Central Excise and Service Tax shall not be part of QAR process detailed in this manual. 1.3.1 SCOPE OF THE MANUAL i. The manual lays dow....

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....iew officers (QAR team) through a set of published audit quality parameters for uniform assessment. v. The manual seeks to promote an enhanced understanding, amongst the Audit Commissionerates, of the audit quality framework and standards, against which their performance will be measured. It also promotes adoption of these quality standards for improvement in their performance of the audit vi.....