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TMI BlogAnnexure II - Format of QARX X X X Extracts X X X X X X X X Extracts X X X X ..... p; 7. (i) Details of training Total working strength No. of officers trained in GST Audit (out of Col. 6 of Table 6 above) No. of officers posted to GST Audit Commissionerate for the first time No. of officers trained in GST audit (out of col. 3) 1 2 3 4 ADC/JC DC/AC Superintendents Inspectors 7. (ii) Details of trainings conducted by NACIN to officers and in-house trainings conducted by Audit Commissionerate during the period under review: S. No. Trainings by NACIN/ In- house Trainings (specify) Name of the Course No. of officers trained 8. Details of Rewards sanctioned to Auditors: Total no. of audits conducted No. of audit files examined for grant of rewards No. of files found fit for grant of rewards Criteria / ground for grant of rewards Rewards sanctioned No. of officers Amount sanctioned 1 2 3 4 5 6 9. Details of Monitoring Committee Meetings held during the year of review (Circle- wise/Commissionerate-wise as the case may be): i) Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired for audit as per GSTAM, 2019 (Para 2.6) Average Man- days required per Audit 1 2 3 4 Large 7 7 49 Medium 4 5 20 Small 2 3 6 d) Man-days required for audits originally scheduled vis-à-vis man-days utilised for completion of audits actually taken up in the year: Category Man-days required per audit as per GSTAM, 2019 Man-days available for audit based on working strength No. of taxpayers scheduled for audit Man-days required for audits scheduled (Col 2 x 4) No. of taxpayers actually audited Total man-days utilised for actual audits conducted (Col 2 x 6) % of man-days scheduled to man-days available (Col.5)*100/ (B+C+D in Table 11(b)) % of total man-days utilised to man-days available (Col.7) *100/ (B+C+D in Table 11(b)) 1 2 3 4 5 6 7 8 9 Large 49 B Medium 20 C Small 6 D TOTAL 12. Other general information relating to activities to be taken up by Zonal Chief Commissioner's Office: a. Whether postings/allocation of officers to Audit Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Para 3.4.1(x) of GSTAM, 2019. S. No. Date of interaction with major taxpayers/ trade associations Details of feedback obtained 18. Details of audit performance reviews conducted by the Commissioner to take steps for improvement (as per Para 3.4.1 (vii) of GSTAM, 2019). S. No. Date of review Details of steps suggested for improvement 19. Details of Theme audits conducted based on themes selected at National/ Zonal level (Para 4.4.1 & 4.4.2 of GSTAM, 2019). i) Themes selected at all-India level Theme received from DG (Audit) No. of Registered persons covered in the audit Detection (in Lakhs) Recovery (in Lakhs) ii) Themes selected at Zonal level Theme received from PCC/CC No. of Registered persons covered in the audit Detection (in Lakhs) Recovery (in Lakhs) 20. Whether any persons registered under Section 51 (TDS) & 52 (TCS) of CGST Act were selected for audit in terms of Para 4.2.3 of GSTAM, 2019 during the audit period under review? If so, please furnish details. S. No. Name of the Circle Name of the Group Name of the Registered person under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans of small taxpayers approved by DC/AC were reviewed by Additional Commissioner? (Test check of about two to three files from each circle) 1 16 Whether the NIL DARs were brought to the notice of ADC/JC concerned for review? 1 17 Whether the DARs were communicated to the Executive Commissioners seven days in advance of MCM? 1 18 Whether MCMs are held at monthly intervals? 2 19 Whether the minutes of MCM were communicated to the Executive Commissionerates immediately for conveying their agreement/disagreement within 15 days from the date of MCM? 1 20 Whether GSTAM Annexure-X was obtained from the taxpayer wherever the waiver of issue of SCN was proposed? 1 21 Whether a list of SCNs issued by the Audit Commissionerate was communicated to the Executive Commissionerates, on monthly basis? 1 22 Whether effective system of obtaining feedback on audit process from the major taxpayers/trade associations is in place? 1 23 Whether audit performance was reviewed by Commissioner for taking suitable steps for improvement? 1 24 Whether Audit Planning and Follow-up Registers are maintained and upda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completed working papers? 3 12 Whether the risk indicators or local risk parameters were taken into account while finalising the audit plan, wherever applicable? 1 13 Whether the audit plan considered abnormal trends and unusual occurrences that were identified during desk review if any? 1 14 Whether the audit plan is approved by appropriate authority, viz., Commissioner/ADC/JC/DC/AC as the case may be? 1 15 Whether any modifications/ additions were suggested by senior officers in the draft Audit plan either at the time of approval or during review of audit plan? 2 3. Audit Verification S. No. Audit Parameter Max. Marks Marks Awarded 16 Whether tour of the premises has been carried out, wherever necessary (Large/Medium taxpayers)? 1 17 Whether registered person/auditee or his authorised representative was interviewed? 1 18 Whether the questionnaire in Annexure GSTAM - VI meant for evaluation of internal controls was completely filled? 2 Whether walkthrough was performed in the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servations, non-payment and procedural infractions noticed were informed to the registered person in writing in applicable cases? 1 6. Timeliness S. No. Audit Parameter Max. Marks Marks Awarded 43 Whether the time taken for the audit was commensurate with the complexity of the audit? 1 44 Whether the DAR was finalized within 10- 15 days of commencement of audit? 1 45 Whether the FAR was issued and copy sent to Registered person by email within 30 days from the date of MCM? 1 46 Whether FAR was uploaded using Audit Report Utility? 1 47 Whether the audit was completed within 3 months from the date of commencement or within such period as extended by the Commissioner? 1 Total Marks 70 PART - D QAR GRADING Name of the ADG Audit Zone Name of CC Zone Name of the Audit Commissionerate Audit Year QAR Year OVERALL SCORING AND GRADING OF QAR S. No. Subject Maximum Score Score awarded 1 Scoring from Part B (in percentage) (contains 26 parameters with 30 marks) 30 2 Scoring percentage from Part C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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