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

4.8 REVIEW OF THE GENERAL PERFORMANCE OF THE AUDIT COMMISSIONERATE A review of the general performance of the Audit Commissionerate is to be conducted on the basis of parameters enumerated in Part-B of the QAR format given in Annexure-II of this manual, which focuses on key functional enablers such as training to the officers freshly posted and refresher courses to other officers, planning and scheduling of the audits within the stipulated time period, selection of taxpayers, regular conduct of MCMs, review/approval of audit plans by higher officers etc. Information in respect of this part shall be obtained and reviewed by the QAR team on visiting the Commissionerate.