Functions of a GST Audit Commissionerate
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....groups of circles; to maintain database of officers' profile, to look after formation/constitution of audit groups; deployment of officers, matching skills with audit requirement;, to plan the audit schedule in such a way as to make optimum use of available resources and ensuring proper desk review before commencement of audit etc., to communicate to the Executive Commissioners seven days in advan....
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....issues for audit, to evaluate and scrutinize working papers and to look after the work related to performance appraisal and quality assurance etc., and to implement the risk-based selection advisory received from DGARM / DG (Audit) and to carry out selection of units after applying local risk parameters. Obtaining the approval of the Chief Commissioner in respect of such selection by applying loca....