Route Map for Issue of Composite Grading - Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC] - GST

CHAPTER 6 COMPOSITE GRADING OF QAR API In order to give a comprehensive picture of the performance of an Audit Commissionerate in terms of both quality and quantity for the same period of evaluation, it is decided to issue a composite Grading of QAR and API, which indicates the relative position of Audit Commissionerates on all- India basis. 6.1 ROUTE MAP FOR ISSUE OF COMPOSITE GRADING For the issue of composite grading, the following procedure is to be followed: i. QUANTITATIVE PARAMETERS: Annual grading of API for the last audit year is to be determined as described in Chapter 5 of this manual. ii. QUALITATIVE PARAMETERS: The Zonal units may complete the process of conduct of QAR in respect of each audit Commissionerate for the last audit year by 30 th September and communicate the results of such QAR to D.G. Audit by 15th October. iii. Based on the annual API grading and QAR grading for the same audit year, DG (Audit) will analyze the all-India data of all the Audit Commissionerates and issue a composite grading by 31st October of the current year. While determining the composite grading 60% weightage to QAR grading and 40% weightage to API grading will be adopted. Composite grading will be issued in the format Annexure-V of this manual.