Now, risk scores will be assigned to determine taxpayers' audit scrutiny

Ahead of the first audit exercise under the goods and services tax (GST) system two years after its launch, taxpayers will be divided into three categories based on turnover. Risk scores will be assigned to decide the level of audit scrutiny they will face.

The guidelines or the audit plan issued by the director general of audit (indirect taxes) to field formation came even as the annual return filing was deferred by two months to August 31.

Taxpayers, along with their risk scores, have been divided into three categories — large, medium, and small. Of this, 70 per cent will have to