Central excise audit manual 2008 annexure

Eximkey india dgft, customs, excise, export import policy. Manual for the scrutiny of central excise returns 2008 7 chapter 1. Ours is a new commissionerate, one of the 45 such audit commissionerates set up across the country in oct 2014 and after getting. For detailed audit steps or audit procedures, parts ii and iii of this manual may be referred to. 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. Arrear recovery manual for central excise, customs and. He has helped the authors in authoring different editions of a book on central excise law and procedure, published by centax publications p ltd. The manual consists of 9 chapters and 11 annexures on the central excise side. Central excise audits practical perspective for assessees.

The organisational structure of cbec is shown in appendix i. Cbic guidelines for personal hearings through video conferencing click here. 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. Annexures service tax annexures annexurece1 annexurest1. Manual for the scrutiny of central excise returns 2008. 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. Central board of excise and customs home page of central.

Download central excise audit annexure b file in xlsx format. 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. Effectiveness of internal audit comptroller and auditor. Integrated central excise and service tax audit manual. To ensure that er 4 return is studiedanalysed by the s. 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. Appliation for advance ruling central excise 2 annexure 69. Manual and principles, standards and objectives of audit. Department of revenue central board of excise and customs new delhi dated the may 16, 2008. Duties of central excise officers as indicated by cbec.

Central excise instruction 042008,duties functions and responsibilities of range officers and sector officers,central excise instruction no. It is under jurisdictional control of the chief commissioner, shillong zone. Seeks to provide exemption from whole of the special excise duty as specified under the second schedule to the central excise tariff act. 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. Income tax calculator new scheme vs old scheme and consent letter for fy 202021.

As you are aware, the existing central excise audit manual and service tax audit manual were last updated in 2008 and 2011 respectively. Central excise revenue audit office of director general. The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. Integrated central excise and service tax audit manual 2015 cestam2015 cestam2015 foreword cestam2015 manual c. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. Annexure4, declaration form, to the assistant commissionerdeputy commissioner, central excise. To take action in respect of audit references in expenditure matters.

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. Hence, it would be useful for ospca auditors to refer to these manuals. Table of contents central board of indirect taxes and. Hence this handbook on audit for the workshops for audit officers being organized all over india. 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 board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. This is especially relevant for auditors with customs background. Annexures service tax annexures annexure ce1 annexure st1. 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. Service tax project, the preliminary scrutiny would be automated.

The departmental audit manual is also under compilation and should be released shortly by cbdt. 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. To all chief commissioners of central excise all chief commissioners of customs all chief commissioners of ltu. The triplicate copy of application shall be sent either to the officer with whom rebate claim is to be filed. It states that1 the manufacturer who intends to avail the benefit of an exemption notification shall provide information. A list of documents as indicated in annexure a registration application, copies of. Iwe declare that the duty for which refund has been claimed has not been charged realised from any other person and a copy of the pricelist, relevant gate pass central excise like documents and invoices are enclsed. 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. Central excise tariff notification 202008ce, dated 27032008,amends notification no 202007 central excise dated 25th april 2007,central excise tariff notification no. Notification issued for bringing into force the rules pertaining to form gst pmt09 click here. Application for refund of cenvat credit under rule 5 of the cenvat credit rules, 2004. Ministry through 67 draft audit paragraphs appendix iii having financial implication of. As per central excise audit manual 2008, the selection of units was based on.

Manual for customs onsite post clearance audit 2011. Chapter dghrd home page of central board of excise. For removal for export of excisable goods without payment of duty. 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. Verification procedures for digital signature certificate enrolment by the public. Integrated central excise and service tax audit manual 2015. Central excise and service tax audit manual 2015 cestam2015. Chapter 1 introduction this manual intends to broadly outline the procedure involved in.

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. 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. Audit manual were last updated in 2008 and 2011 respectively. Special audit by nominated cost accountant pertaining. The guwahati audit commissionerate came into existence on 15102014. Union report 3 of 2017 revenue indirect taxes central excise cag. In the meanwhile there may be scope for further improvement and possibly some. In view of the exigency due to outbreak of corona virus and, in order to facilitate the trade, cbic has undertaken various trade facilitation measures. As you are aware, the existing central excise audit manual and service tax. Entering feeding the information in compute for developing assessees profiles within 5 working days of receipt of registration certificate as per the format given in annexure b of central excise audit manual, 2008. 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. He is also a joint author of many books on central excise and service tax and vat.