Need for Revision/Revamping of QAR and Introduction of API Process

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..... he QAR manual 2016 which is based on Central Excise & Service Tax Audit Manual, 2015 (CESTAM, 2015). The CESTAM 2015 contained standards and elements of audit meant for conduct of audit of Central Excise and Service Tax assessees. On introduction of GST, the GST Audit Manual 2019 (GSTAM 2019) was released on 05.07.2019, introducing the elements of audit standards and procedure for conduct of audit .....

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..... e outcome of the audits conducted. The API will prompt all auditors to achieve their best and encourage healthy competition among the Audit Commissionerates. 1.2.3 The Directorate General of Audit is mandated with evaluation of the performance of the Audit Commissionerates in terms of both qualitative and quantitative parameters, by way of determination of QAR of individual Audit Commissionerates .....

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..... following the procedure laid down in the audit manual. ii. To evolve QAR and API Grading system, which is transparent, with minimum subjectivity and based on quantifiable and measurable quality parameters. 1.2.5 The QAR & API programme is being used by the DG (Audit) for the following purposes: i. To assess the quality of audits performed by Central Tax officers working in Audit Commissioner .....

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