To take action in respect of audit references in expenditure matters. For the administration of the central excise act, 1944 and the central excise rules, 2002 hereinafter referred to as the said rules, manufacturers of excisable goods or any person who deals with excisable goods with some exceptions, or importer of goods, who wants to pass on cenvat credit on imported. Seeks to provide exemption from whole of the special excise duty as specified under the second schedule to the central excise tariff act. It states that1 the manufacturer who intends to avail the benefit of an exemption notification shall provide information. Eximkey india dgft, customs, excise, export import policy.
Central excise tariff notification 202008ce, dated 27032008,amends notification no 202007 central excise dated 25th april 2007,central excise tariff notification no. Central excise instruction 042008,duties functions and responsibilities of range officers and sector officers,central excise instruction no. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. Manual for the scrutiny of central excise returns 2008. Download central excise audit annexure b file in xlsx format. The departmental audit manual is also under compilation and should be released shortly by cbdt. A general bond in the form annexurei or a letter of undertaking in the form specified in annexureii in lieu of a bond to be filed with the assistant commissioner of central excise, and.
As per central excise audit manual 2008, the selection of units was based on. Effectiveness of internal audit comptroller and auditor. 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. To ensure that er 4 return is studiedanalysed by the s. The manual consists of 9 chapters and 11 annexures on the central excise side. He has helped the authors in authoring different editions of a book on central excise law and procedure, published by centax publications p ltd. Income tax calculator new scheme vs old scheme and consent letter for fy 202021.
Special audit by nominated cost accountant pertaining. The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and. As you are aware, the existing central excise audit manual and service tax audit manual were last updated in 2008 and 2011 respectively. Central board of excise and customs home page of central. A list of documents as indicated in annexure a registration application, copies of past three years returns, copy of past three years audits, cost. Central excise audit manual 2008 annexure b as per paragraph 9 of the central excise audit manual, 2008, the assessee details of assessee as per annexure b is to be kept in each assessee master file.
Application for refund of cenvat credit under rule 5 of the cenvat credit rules, 2004. The manual provides an exhaustive coverage of various aspects relating to central excise audit such as management of audit functions in light of new audit commissionerates, principles of audit, responsibility and authority of auditors, audit preparation and. To all chief commissioners of central excise all chief commissioners of customs all chief commissioners of ltu. Verification procedures for digital signature certificate enrolment by the public. Manual and principles, standards and objectives of audit. Integrated central excise and service tax audit manual 2015. The guwahati audit commissionerate came into existence on 15102014. It is under jurisdictional control of the chief commissioner, shillong zone.
To the president of india hereinafter called the president, acting through the assistant commissioner of central excise or deputy commissioner of central excise or the maritime commissioner or such central excise officer. Table of contents central board of indirect taxes and. Manual for customs onsite post clearance audit 2011. It is a central act common in whole of india tax collected and payable under this act is termed as cenvat or duty. A list of documents as indicated in annexure a registration application, copies of. It is indeed my proud privilege to launch this website of central excise audit commissionerate, jaipur, more particularly in the year being celebrated as the year of taxpayer services by cbec and its formations.
Integrated central excise and service tax audit manual. 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. Appliation for advance ruling central excise 2 annexure 69. Chapter dghrd home page of central board of excise. Ours is a new commissionerate, one of the 45 such audit commissionerates set up across the country in oct 2014 and after getting. Duties of central excise officers as indicated by cbec. 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.
For detailed audit steps or audit procedures, parts ii and iii of this manual may be referred to. For removal for export of excisable goods without payment of duty. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. Hence, it would be useful for ospca auditors to refer to these manuals. Annexure4, declaration form, to the assistant commissionerdeputy commissioner, central excise. Central excise and service tax audit manual 2015 cestam2015. Cbic guidelines for personal hearings through video conferencing click here. Central excise revenue audit office of director general.
Annexures service tax annexures annexurece1 annexurest1. The organisational structure of cbec is shown in appendix i. Audit manual were last updated in 2008 and 2011 respectively. Manual for the scrutiny of central excise returns 2008 7 chapter 1. Annexures service tax annexures annexure ce1 annexure st1. Service tax project, the preliminary scrutiny would be automated. Returns scrutiny 221 er1 scrutiny under annexure 22 of manual for the scrutiny of central excise returns no of er1 filed period last 6 months no of er1 picked. Central excise audits practical perspective for assessees. Integrated central excise and service tax audit manual 2015 cestam2015 cestam2015 foreword cestam2015 manual c. Notification issued for bringing into force the rules pertaining to form gst pmt09 click here.
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. Arrear recovery manual for central excise, customs and. This is especially relevant for auditors with customs background. As you are aware, the existing central excise audit manual and service tax. Chapter 1 introduction this manual intends to broadly outline the procedure involved in. Union report 3 of 2017 revenue indirect taxes central excise cag. Department of revenue central board of excise and customs new delhi dated the may 16, 2008. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the government of india. Sir, rule 5 of customs import of goods at concessional rate of duty for manufacture of excisable goods rules, 2016 lays down the procedure to be followed by an importer of the said goods. Ministry through 67 draft audit paragraphs appendix iii having financial implication of. In the meanwhile there may be scope for further improvement and possibly some. According to the audit standards laid down in the manual, the audit programme is an outline of all the procedures to be followed by the auditors. Hence this handbook on audit for the workshops for audit officers being organized all over india.