Method of selection based on risk assessment

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..... Management. The risk evaluation method would be separately communicated to the Audit Commissionerates during the month of January/February of every year. The risk assessment function will be jointly handled by the Directorate General of Audit and the Risk Management section of GST Audit Commissionerates. The Risk Management section of GST Audit Commissionerate would ensure availability of registe .....

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..... pared to another registered person with relatively high-risk score, based on Local Risk Factors (Illustrative list of Local Risk Factors is given in GSTAM Annexure XII). It should be ensured that 20% of the taxpayers to be audited are selected based on local risk factors after obtaining the approval of the Chief Commissioner. 4.2.2 However, the reasons for such selection should be indicated which .....

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