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

2.8 QAR FORMAT The new QAR format contains Part-A to Part-E as detailed in Annexure-II of this Manual. Part-A - General Information: Information about the Audit Commissionerate relating to the period under review including staff position, trainings conducted, infrastructural facilities, rewards sanctioned etc. Information obtained in this part will not be considered for award of grading. However, the information contained in some of the tables will be used for evaluation of quality enablers in Part B . Part-B - Questionnaire for evaluating General Performance of Audit Commissionerate: This part contains queries of general nature like staffing, groups formation, selection of taxpayers, DAR, MCM, FAR, follow-up action etc. The questionnaire of this part contains 26 Questions carrying 30 Marks. Part C - Questionnaire for collection of information from individual files: This part contains a questionnaire for individual files on various procedures followed by audit teams as stipulated in GSTAM 2019 viz., maintenance of RPMF, financial documents, desk review, preparation and approval of audit plan, verification of issues, working papers, preparation of DAR, issue of FAR, follow up of audit objections etc. This part contains 47 questions carrying a total of 70 Marks. Part D - QAR Grading. Part E - Comments/Suggestions Recommendations.