All assesses are subject to ea2000 audit as contained in new audit manual and working x x x x extracts x x x x. Audit commissionerates have been created with an objective to improve the functional efficiency of audit in the field formations. Integrated central excise and service tax audit manual 2015 cestam2015. Salient features of excise audit 2000 central excise, chennai. With the help of its zonal units, the directorate general of audit regularly monitors central excise and service tax audits conducted by the commissionerates to. During the course of audit it was noticed that the assessee had sold 16 moulds and fixtures. Also all statutory records were abolished and now assesses are allowed to maintain their own records in whichever form they like provided the essential information required for calculation of duty liability can be obtained from such records. The audit sought to assess the offices governance, programme management and administrative and operational support. Formation of taxpayer service centre tpsc in coimbatore audit commissionerate. The linkages and discrepancies in the assessees data are detected for the purposes of identifying and narrowing down the possible areas of tax noncompliance, which helps in conduct of ea 2000 audit. The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. Directorate general of audit customs, central excise. Cera central revenue audit cera audits are conducted as a part of audit of government audits and thus, these audits are in no way connected or related to internal audits carried out by excise department.
Rule 101 of the central goods and service tax rules, 2017. In that, they can audit last 5 years, where excise part was clear. This proforma is based on the ea 2000 audit being carried out on the central excise side. Cbec says excise audits will continue times of india. If in the course of audit reference has to be made to the act or rules famed thereunder, such as. Audit by controller and auditor general audit by government on department termed as cera central excise receipts audit 3. Consequent upon issueance of revised frequency norms prescribed for audit of service tax assessee by the director general audit, new delhi vide their letter f. Eximkey india dgft, customs, excise, export import policy.
Service tax no ea 2000 audit by departmental officers. The performance standards 2000 describe the nature of internal auditing and. Experience in central excise range service tax formation or divisional office in years. Central excise covering all audits by central excise officers under ea 2000 using new audit manual, standard audit programme and working papers instructions regarding. Tiol tax news, gst, income tax, service tax, customs. Special audit by nominated cost accountant pertaining. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. Hi, i received a letter from servicetax gst department about conducting audit in my unit next month. We feel proud in offering exportimport data information services to our respected clients. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. Central excise instructions relating to adjudication in the central excise manual regarding. Revised version of central excise audit manual and standard audit programme was drafted and launched with the approval of board in september,2003.
Central excise commissionerate, chennaiiii the assessee is the manufacturer of auto mobile parts bumpers front and back. Here we didnt observe that our sale turnover or purchase turnover or excise turnover. It started as a training school from a small building at daryaganj, old delhi in 1969 and then shifted to hauz khas in south delhi. Organisation structure of directorate general of audit. Cecx central excise ceam central excise audit manual cegat customs, excise and gold control appellate tribunal. Office of the chief commissioner central excise, customs. Audit under central excise cera ea2000 how to handle audit. Audit under central excise cera ea2000 how to handle audit central excise practice manual central excise. The provisions in respect of each of the audit have been discussed below. In order to have a more scientific and effective audit system, by professionally trained officers, an initiative called capacity development of central excise administration has been taken by the board under which introduction of new excise audit system, code named excise audit 2000 ea2000 has been evolved. Excise audit 2000 internal audit as conducted by excise department the new system of audit called the excise audit 2000 ea 2000 was first started in december 1999. I only registered under service tax law as a service provider i am not a manufacturer or good import exporter i have no registration in central excise.
The manual for scrutiny of service tax returns seeks to put into place a twopart system of returns scrutinya preliminary scrutiny system covering all the returns and a detailed scrutiny system covering a few returns selected on the basis of risk parameters. There are total 45 central excise and service tax audit commissionerate set up across the country with effect from 15. Efforts should be made to have the audit done by teams of officers who are already familiar with ea 2000 audit. Central excise notifications circulars public notices. The central excise revenue audit is conducted under the overall supervision of the principal director of audit central, kolkata. At present, in addition to audit of such units, those units which pay cash duty of rs. Financial and compliance audit manual european court of auditors. The the type of functional areas which can be subject matter of audit in relation to central excise are.
Audit audit of the central excise service tax assesses is being conducted as per norms prescribed by the departments audit manual based on ea 2000. However a manufacture of excisable goods can obtain. It is indeed my proud privilege to launch this website of central excise audit commissionerate, jaipur, more particularly in the. The departmental audit under caap will involve examination and analysis of business private records that are maintained electronically. Referencer customs central excise service tax caap. 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.
Hence, the broad framework of ea 2000, as currently laid down in ceam 2008, is. Associate enterprises ae under chapter x of the income tax act, 1961. Last year were facing ea2000 audit from excise commissioner office. The audit team visited ethiopia country the office from 29 november5 2012. In this sense, the cera audit is an audit of efficacy of the central excise department in collecting the duty leviable under the central excise act, 1944. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and acceptance of. Central excise and service tax audit norms to be followed by the audit commissioneratesreg 1. A minimum of 15 days notice should be issued to the concerned assessee before commencing any audit. This body of guidelines defines the excise audit 2000 ea 2000 processs to be strictly followed by practitioners across. Ea 2000 audit conducted by the departmental officers 2. The central excise officers posted in an audit commissionerate shall only conduct the audit of registered central excise and service tax assessee. Central excise tariff notifications highvolume of loyal and trusted customers. May 02, 2016 the cera audit, in fact, is the examination of the assessees. Salient features of excise audit 2000 introduction the economic liberalisation initiated in 1991 by the government carried a special focus on tax reform as it was felt that complexities in levy and collection of tax could fetter economic activity.
An effective taxpayer audit plays a key role in improving compliance and augmenting tax revenues. The guwahati audit commissionerate came into existence on 15102014. The office of internal audit and investigations oiai has conducted an audit of the ethiopia country office. This internal audit manual is issued by the ministry of finance in accordance with the. The manual has been written to help the european court of auditors. Inauguration of customs canine centre at attari, amritsar by dr.
As per the guidelines, frequency norms of audit for service tax assessees tax payers whose annual service tax payment including cash and cenvat was rs. Monitoring committee meeting mcm for the month of january, 2020 is scheduled to be held on 07. Import export data, export import shipment data from customs. Now coming to the statutory audit procedure, the purpose of audit, as available in the manual published by the institute of chartered accountants of india in respect of ea audit and cera audit under chapter 17 is that the idea behind such conduct of verification is to reasonably ensure that no amount, which under the central excise law is. Manual for the scrutiny of central excise returns 2008 7 chapter 1. Covering all audits by central excise officers under ea 2000 using new audit manual, standard audit programme and working papers cir. Revenue audit exam 2012 entrance exam dates application forms. The audit officers are directed to ensure that the audit of these unirs are completed as per the schedule. Audit report cannot be the sole ground for invoking. Integrated central excise and service tax audit manual 2015 cestam2015 government of india.
Thereafter, the steps are the same as those in ea 2000 audits. Ea 2000 excise audit 2000 ec education cess elt excise. Jul 21, 2008 last year were facing ea2000 audit from excise commissioner office. Office of principal director of auditcentral, kolkata. This manual has been prepared for guidance of the officers and staff auditing state excise receipts and refunds. This erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. The actual auditing under ea 2000, will therefore, commence from 1st december 1999. Regarding excise audit 2000 ea 2000 guidelines circular no. Other units will be audited on the basis of the existing audit manual. The financial and compliance audit manual fcam sets out principles contained in the. In this manual the relevant provisions of the law and procedure for assessment and collection of excise duty have been set out. Performance audit manual european court of auditors.
Seeks to amend cenvat credit rules, 2004, with effect from 1st june. Home page of central board of indirect taxes and customs. Cbec manual of supplementary instructions issued on september 2001. The central excise department on various dates has issued intimation under rule 5a2, to assessees for making a reference to conduct an audit under ea 2000. Audit under central excise cera ea2000 how to handle.
Therefore, the entire audit process is regulated by the central excise audit manual ceam, which was first prepared in 1999, and thereafter, updated in 2001, 2003, and 2008. Concepts, exemptions, valuation, procedures documentation and records new system of department audit the revenue department has introduced a new system of central excise audit called ea 2000 using professional, financial, accounting. Central excise revenue audit office of director general. Certificate for recovery under section 142 iii of the customs act, 1962 as made applicable issued to commissionearate central excise, banglorei. Central excise manual, chapter15, introduction, procedure of. Audit circlei audit circleii audit circleiii audit circleiv audit circlev audit circlevi audit circlevii audit circleviii. In september 2000, the central board of excise and customs made this audit applicable in case of all assessees paying cash duty of over rs. Integrated central excise and service tax audit manual 2015. Oct 14, 2014 for indirect taxes, comprising central excise, service tax and customs, an audit is the only mechanism available to the government to keep a check on tax leakage. Central excise registration has to be obtained when the turnover crosses the specified exemption limit. It outlines clearly, the standard processes to be followed while conducting an audit. Selection of units for audit is extremely important as it permits deployment of the existing administrative resources for achieving effective audit results.
For the said purpose, the necessary documents were demanded from the petitionersassessees. 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. Auditors are considered to be professionals and must conform to the auditing standards as set forth in this manual. Normally, there are about to 1500 assessees under the jurisdiction of a central excise commissionerate. First edition of service tax audit manual was prepared and released to field formations in october,2003. It is not possible for the audit staff to conduct audits of all the units every year. All central excise audit groups,vadodaraii audit programme for 100% eoustp for the year 200809 the folowing 100% eoustp units are allotted to the audit groups as part of the ea 2000 audit programme for the year 200809. The revenue audit manual on direct taxes in use at present was last updated in. The cera wing function under the charge of a group officer supported by field inspection parties and head quarter staffs. Adgaudit right to information central excise, chennai. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. A central excise service tax audit cell headed by the jointaddl commissioner, functions under the overall supervision of. Central excise audits practical perspective for assessees.
With effect from 01012002, the cbec instructed that henceforth all audits would be conducted under ea 2000 system and the traditional system of audit was phased out. After the risk assessment project and caap are complete, the complete new audit package will be operational sometime early 2000 2001. Cags audit of indirect taxes and union territory governments as well as bodies, authorities and enterprises, to which the audit or accounts jurisdictions of the comptroller and auditor general of india extend. It is under jurisdictional control of the chief commissioner, shillong zone. In order to have a more scientific and effective audit system, by professionally trained officers, an initiative called capacity development of central excise administration has been taken by the board under which introduction of new excise audit system, code named excise audit 2000 ea 2000 has been evolved. Audit under service tax is covered by section 14aa of central excise act 1944 as applicable to service tax and. Excise audit 2000 ea 2000 further guidelines for implementation i am directed to say that certain views have been expressed by various commissionerates regarding implementation of the excise audit 2000 ea 2000. 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. Assam state excise comptroller and auditor general of india. For the said purpose, the necessary documents were demanded from the. Central excise act, 1944 provides for following types of audit. Central excise receipt audit including auditing standards, audit planning, audit execution and audit reporting.
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