Manual for the scrutiny of central excise returns 2008 3 contents preface 5 list of abbreviations 6 chapter 1. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. Integrated central excise and service tax audit manual 2015. All india central excise inspectors association, surat.
For detailed audit steps or audit procedures, parts ii and iii of this manual may be referred to. Such appeals are being filed after careful scrutiny by the board and while examining, the amount involved is kept in mind. Central excise manual, chapter15, introduction, procedure of. Audit preparation and verification central excise and service tax audit manual cbec service tax extract. Eximkey india dgft, customs, excise, export import policy. Over the years the central excise and service tax statutes have undergone many changes and there have been regular feedback from field formation on the shortcomings in the existing audit manuals. Monitoring committee meeting mcm for the month of january, 2020 is scheduled to be held on 07. Verification procedures for digital signature certificate enrolment by the public. Central excise day, 2016 constitution of various committees. Central excise without books maximum marks 100 pass marks 50 c time 3 hours syllabus. Special audit by nominated cost accountant pertaining. This tax alert which provides an update on the integrated central excise and service tax audit manual, 2015 cestam 2015. Mar 17, 2017 audit report under vat law ca final may10 video by edupedia world. Office of the chief commissioner central excise, customs.
Audit of service tax assessees audit under service tax is covered by section 14aa of central excise act, 1944 as applicable to service tax and section 72a inserted by the finance act, 2012 w. Part c voluntary compliance of audit objections for voluntary compliance of the audit objections raised by the audit parties, there exists a provision under section 11a 2b of the central excise act wherein only applicable excise duty and interest can be paid on the spot and a letter seeking waiver of penaltyshow cause notice can. Annexures service tax annexures annexure ce1 annexure st1. Service tax no ea 2000 audit by departmental officers. The following central excise units are hereby allotted to the following audit groups for the purpose of audit during the remaining period of financial year 200708 1. Table of contents central board of indirect taxes and. Annexure 67 eximkey indias dgft, customs, excise, export. All india central excise inspectors association, surat cluster an association of central excise inspectors of surati, suratii, bharuch and audit commissionerates also including central excise inspectors of sez and dri, surat, with a view to safeguard their common interests and to create a cogent and amicable working environment. As you are aware, the central excise rules,1944,are proposed to be replaced by new set of rules. The purpose of the cestam 2015 is to outline the principles and policies of audits conducted under central excise and service tax. Ea2000 audit conducted by the departmental officers 2. Table of contents central board of indirect taxes and customs.
Manual for customs onsite post clearance audit 2011. Last year were facing ea2000 audit from excise commissioner office. However section 2 d of central excise act, 1944 provides an explanation wef 16. To enter the details in data base, to carry out studyanalysis of information provided in the return as per detailed guidelines given in the annexure m of the central excise audit manual, 2008. Integrated central excise and service tax audit manual. In this context, central excise rules, 2001 were noticed on 01. Audit of service tax assessees audit under service tax is covered by section 14aa of central excise act, 1944 as applicable to service tax and section 72a inserted by. Index of audit manuals home page of central board of. Seniority list of dos, sta, ta, ldc, stenographer and motor driver as on 1jan2016. Circulars instructions central board of indirect taxes and. The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. Jul 21, 2008 last year were facing ea2000 audit from excise commissioner office. Integrated central excise and service tax audit manual 2015 cestam.
Annexure 67 form r application for refund of excise duty rule 173s to. Central excise tariff notification 20 2008 ce, dated 2703 2008,amends notification no 202007 central excise dated 25th april 2007,central excise tariff notification no. The central excise revenue audit is conducted under the overall supervision of the principal director of audit central, kolkata. Establishment orders central excise, customs and service tax. Central excise and service tax audit norms to be followed by the audit commissionerates. The first step towards an effective audit is to collect all relevant information about the assesseetaxpayer from various sources, arrange it in a systematic manner so that the audit can be planned in a resultoriented manner. Hence, it would be useful for ospca auditors to refer to these manuals. Notifications home page of central board of indirect taxes. Integrated central excise and service tax audit manual 2015 cestam2015 cestam2015 foreword cestam2015 manual c.
For the said purpose, the necessary documents were demanded from the. Selection of units for audit is extremely important as it permits deployment of the existing administrative resources for achieving effective audit results. Cbec releases central excise and service tax audit manual. Arrear recovery manual for central excise, customs and service tax page 2 the arrears of revenue have been piling up over the years due to which it has been felt necessary to compile a hand book of all legal provisions, including instructions,on the subjects for guidance and use of the officers.
This is especially relevant for auditors with customs background. To ensure that er 4 return is studiedanalysed by the s. It is indeed my proud privilege to launch this website of central excise audit commissionerate, jaipur, more particularly in the. Special audits excise duty by central excise department.
In that, they can audit last 5 years, where excise part was clear. Manual and principles, standards and objectives of audit. Arrear recovery manual for central excise, customs and. The cera wing function under the charge of a group officer supported by field inspection parties and head quarter staffs.
Annexure21, invoice of goods liable to central excise duty. As you are aware, the existing central excise audit manual and service tax audit manual were last updated in 2008 and 2011 respectively. Audit by controller and auditor general audit by government on department termed as cera central excise receipts audit 3. Tiol tax news, gst, income tax, service tax, customs. Feb 15, 2016 this tax alert which provides an update on the integrated central excise and service tax audit manual, 2015 cestam 2015. Audit report under vat law ca final may10 video by edupedia world. Audit circlei audit circleii audit circleiii audit circleiv audit circlev audit circlevi audit circlevii audit circleviii. Audit preparation and verification central excise and. Annexures service tax annexures annexurece1 annexurest1. It gives me immense pleasure to present this new integrated central excise and service tax audit manual cestam, 2015, which has been approved by board. The central excise department on various dates has issued intimation under rule 5a2, to assessees for making a reference to conduct an audit under ea2000. Introduction what is excise audit 2000 procedure of excise audit 2000 conclusion.
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