Theme based coordinated audits - Goods And Services Tax Audit Manual 2019 [CBIC] - GST

4.4 Theme based coordinated audits 4.4.1 Theme based co-ordinated audits at all India level would be conducted by the concerned Audit Commissionerates in a coordinated manner. The theme would be selected by the Directorate General of Audit, based on a systematic and methodical risk analysis of internal data of registered person (from DG (Systems), economic indicators, third party information from tax and other regulatory authorities and other relevant sources of data. The D.G. Audit would also consult trade, industry and suppliers from time to time, wherever necessary. The theme would be intimated well in advance, say four to six months, to the field formations. The number of such audits will be one or at best two in a year. The selection of theme/issue, coordination and dissemination would be done by the D.G. Audit in consultation with the field formations. 4.4.2 The theme based coordinated Audits would also be carried out at the Zonal level. The theme for the audit, which could be a sensitive commodity, would be selected at the zonal level and simultaneous and coordinated audit would be carried out within the zone. The number of such audits will again be one or two in a year. The theme for the Audit would be selected based on analysis of data provided by DG (Systems) and relevant third-party information identified from time to time. The Principal Chief Commissioner/Chief Commissioner may involve the zonal units of Directorate General of Audit in selection of theme, planning and execution of theme-based Audit.