QAR Objectives - Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC] - GST

2.2 QAR OBJECTIVES The objectives of the QAR programme are to assess whether: i. The Audit Commissionerates have adequately followed the procedures and guidelines stipulated in GSTAM 2019 in various stages of conduct of audit e.g., selection of taxpayers, scheduling of audits, formation of audit groups, conduct of MCMs, follow up of audit objections raised etc. ii. The audit process is being properly documented by the auditors; iii. The legal provisions of GST are properly applied in arriving at the audit objections and are adequately supported by analysis, research, and approval of the senior officers; iv. High standards of professional conduct are being practised by the auditors; v. The staff deployed is adequate and involvement of the senior officers is commensurate with the prescribed norms; vi. The audit officers are trained in GST law, audit procedures, comprehending/evaluating financial records and computer skills.