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

CHAPTER 4 CONDUCTING THE QAR QAR is conducted once in a year and is a comprehensive review. The steps involved in conducting a QAR are discussed in this chapter. 4.1 SCHEDULING THE REVIEW This is the first stage in the conduct of a QAR. This involves planning and scheduling the reviews of the Audit Commissionerates, keeping in view, the norms on the frequency of QAR. 4.1.1 ANNUAL PLANNING The Zonal units of DG (Audit) shall draw the annual plan for the conduct of QARs. The plan shall contain the details of the Audit Commissionerates that are to be taken up for review during the year. The annual plan of conducting QARs is to be done by the Zonal units in such a manner that the process of conduct of QAR in respect of all the Audit Commissionerates is completed by 30th September. After completion of all the QARs by 30th September, a list containing Commissionerate-wise QAR gradings should be sent to the DG (Audit) by the Zonal ADGs, by 15th October for the purpose of calculation of composite grading which will be issued by the DG (Audit) by 31st October. 4.1.2 SCHEDULING Once the annual plan for conduct of QARs is drawn by the Zonal units, the month-wise schedule of the reviews to be conducted should be finalized. This should take into consideration the minimum gap of six months between two consecutive reviews of the same Audit Commissionerate. On finalization of the schedule, the same should be intimated to the DG (Audit), and the Audit Commissionerates.