i) Business Audit Units:

The cases as allocated by the GST State Monitoring Committee shall be given to the following three level business audit teams.

a.   State Business Audit Unit: A State Business Audit unit shall be constituted at the State level headed by Commissioner ST (Audit). All identified cases having State wide ramifications would be dealt by audit units located at state headquarters. There will be two teams each headed by a Deputy Commissioner and supported by AC, GSTOs, Ministerial staff.

b.   Zonal Business Audit Units : At the zonal level 6 teams for audit shall be placed under the control of Additional Commissioner. One team will be headed by DC and the other five teams will be headed by Assistant Commissioners. Allocation of cases at the zonal level shall be done by the GST State Monitoring Committee. Allocation of cases at zonal level to the teams shall be authorized by Additional commissioner of the zone. Additional Commissioners will work under the monitoring of Commissioner Audit.

c. The GST State Monitoring Committee shall allocate the remaining cases of audit (originating from either DAC or from the field) to the field officers.