Role of Zonal Principal Chief Commissioner/Chief Commissioner, Central GST - Goods And Services Tax Audit Manual 2019 [CBIC] - GST

3.2 Role of Zonal Principal Chief Commissioner/Chief Commissioner, Central GST: 3.2.1 The office of the Principal Chief Commissioner/Chief Commissioner is not an operational formation for the conduct of audit, but it provides an important link between the Directorate General of Audit and the GST Audit Commissionerates of the zone. The role of this office in the overall management of audit is as follows: i. Collection, compilation and analysis of the data received from GST Audit Commissionerates and communication of the same to the respective Zonal Additional Director General (Audit) and to the Director General (Audit) wherever specifically asked for. ii. Review of performance of the GST Audit Commissionerates. iii. Dissemination of information pertaining to audit to the GST Audit Commissionerates. iv. Resolving problems in implementation of audit system at local level and providing feedback to the Directorate General of Audit. v. Ensuring implementation of guidelines, issued by the Directorate General of Audit, as pertaining to the GST Audit Commissionerates. vi. Monitoring the training for auditors and the officers of the Zone, in techniques of GST audit and accountancy. vii. Assisting and providing information to the officers of the Directorate General (Audit) in regularly examining the conduct of audits and results thereof. viii. Posting/allocating the officers with requisite experience and expertise in conducting audits/analysing financial statements, to the GST Audit Commissionerates, ensuring equitable distribution of officers for improving coverage. ix. To take a final decision in cases, other than finalisation of audit objection, where there is difference of opinion between GST Audit Commissioner and Executive Commissioner. x. To resolve issues that may arise between Executive and GST Audit Commissionerates. xi. Selection of theme, planning and execution of Theme based Audit. xii. Approving the 20% of the taxpayers to be audited as selected by the Audit Commissionerates based on local risk factors.