9911796707
TMI BlogImportance of Each ParameterX X X X Extracts X X X X X X X X Extracts X X X X ..... e audited as per schedule to ensure optimum output and performance. This parameter indicates the extent of coverage of all the taxpayers scheduled. When all the taxpayers scheduled are audited by an Audit Commissionerate it shall be considered as reached the goals set. This parameter is considered with a weightage of 10. This parameter will be ratio shown as percentage. It may be noted that the nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. This is an obvious outcome of the audit process and also a reflection of the quality of the audits done. It also reflects on the knowledge & skills of the auditors. This being an important outcome of the audit, this parameter is assigned weightage of 20 marks. This parameter will be shown as amount in Rupees. In order to ensure that "detection per audit" is a true reflection of the Audit Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that recovery per audit is indeed a true reflection of the Audit Commissionerate's broad based performance and is not skewed with some outlier performance, i) 20% weightage will be given to 'recovery per audit' of 5 taxpayers yielding highest recovery during a quarter (weightage 4) ii) 80% weightage will be given to the recovery per audit of remaining tax payers (weightage 16) V. Ratio of tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ras closed during the quarter to total paras pending for closure at the beginning of the quarter plus total paras raised during the quarter (weightage - 10): This parameter is important because it evaluates the extent of monitoring and active follow up of pending audit paras by taking effective steps. This parameter will be in ratio shown as percentage. 3.3.2 As per GSTAM 2019, findings of audit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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