Role of senior officers of GST Audit Commissionerate
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.... To also ensure that 20% of the taxpayers to be audited are selected based on local risk factors and obtain the approval of the Chief Commissioner. ii. To approve the Desk Review and Audit Plan, in respect of top 5 assessees/taxpayers of each audit circle mentioned in the Annual Plan for audit coverage, after ensuring that all the steps have been completed and review few draft plans approved by ....
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....e steps for improvement. viii. To take remedial measures based on the report of audit group on performance appraisal and quality assurance. ix. To review the performance and participation of the Additional/ Joint Commissioner and Deputy/ Assistant Commissioner of audit circles. x. To interact with the major assessees/trade associations, to obtain feedback on the audit system. xi. To assess....
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....ion of work relating to theme based audit, etc. ii. To approve the desk review and audit plan, in respect of all the large and medium units, other than the top 5 units that are to be approved by the Commissioner, after ensuring that all the steps have been completed. iii. To review audit plans of small units approved by the Deputy/Assistant Commissioners of circles and to communicate results o....
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....d. x. To ensure scrutiny of NIL DARs files received from audit circles. 3.4.3 Deputy/Assistant Commissioners in-charge of Sections of Audit Commissionerate Headquarters To supervise the work relating to the respective sections of Headquarters viz., Planning and Co-ordination Section, Administration, Personnel and Vigilance Section, Technical Section and Risk Management and Quality Assurance S....