Indirect Taxes
Audit of Indirect Taxes i.e. GST and Customs falling under CBIC field formations under Hyderabad, Visakhapatnam and Bhubaneswar CGST Zones is done under section 16 of C&AG DPC Act 1971.
Audit Universe of Indirect taxes.
GST
| Type of Audit Unit | No. of Audit Units |
| Apex Unit | 2 |
| Audit Units (Executive Commissionerates-7 Non-Executive Commissionerates-6 Other offices in CBIC-5 PAOs-4 Divisions-45 Range-263) |
330 |
| TOTAL | 332 |
CUSTOMS
| Type of Audit Unit | No. of Audit Units |
| Audit Units | 23 |