Office of principal director of auditcentral, kolkata. Jointly authored 18 books on gst, central excise, service tax, central sales tax, karnataka vat and excise service tax audit. Issues and clarifications in cbec excise tariff conference. The provision of central excise act and central excise manual, audit manual 2015cestam 2015 and service tax act are the primary rules and regulations for discharge of audit responsibilities. Lucknow audit aa 2 audit i, meerut audit ab 3 audit ii, meerut audit ac 3 ranchi ce 4 audit patna audit ad 5 audit ltu audit ae 6 audit mumbai audit af 5 mumbaiii ce 7 audit mumbaiii audit ag. The existing norms guidelines for selection of units for audit are. After exhausting the option of taking action as above, if dues remain unrecovered, action is to be taken under the provisions of section 142 of the customs act, 1962 which have been made applicable to like matters in central excise by notification no. About the author author was member of icai capacity building committee 201011 and icai committee for direct taxes 201112 and can be reached at email email protected or on phone phone. Central excise tax payers last date for making central excise payments for march,2021 is 31st march 2021. Home page of central board of indirect taxes and customs. Import export data, export import shipment data from customs. Particulars required to be published central excise. Bangalore, chennai, delhi, hyderabad, kolkata and mumbai each headed by. Strangely the income tax act has a specific provision treating gifts as exempt by qualifying that gifts dont amount to a transfer.
Mos penalty us 2711c can be imposed even when there is no concealment or any inaccuracy in the particulars of income disclosed by assessee. As you are aware, the existing central excise audit manual and service tax audit manual were last updated in 2008 and 2011 respectively. Directorate general of inspection customs central excise 5. As per the directions of the honble high court, madras, we have examined the admissibility of credit on each of the. Customs act 1962 chapter v, vi, vii, ix, x and xa 10 mcqs ii.
Arrear recovery manual for central excise, customs and. Zone commissionarates type new location codes 1 lucknow ce 1 audit. Ccp tenderauction notice for vehicles owned by commissioner of customs preventive, kochi reg. Cbec releases central excise and service tax audit manual. Audit of the central excise and service tax assesses and now of gst taxpayers isto be being conducted as per norms prescribed by the directorate general of audit, new delhi. Central excise as per new cadre restructuring audit commissionerates s. This tax alert which provides an update on the integrated central excise and service tax audit manual, 2015 cestam 2015. Adgaudit right to information central excise, chennai. Manual for the scrutiny of central excise returns 2008 3 contents preface 5 list of abbreviations 6 chapter 1.
Hc mca tosses out 10,1 companies between april 2020 to feb 2021 india doubles share in global electronic manufacturing in 7 years. History of receipt audit goes back to 19 when audit of customs commenced. Besides, many awardees have shown their brilliance and given commendable performance in other fields as varied as revenue mobilization, development of software for automation at customs, central excise and service tax formations, reducing litigations, international conventions and protocol relating to trade facilitation and enforcement, dispute. These commissionerates are expected to verify the recordsdeclarations made by the importers or exporters or other auditees in terms of provisions laid down under the customs act, 1962 or any other law of the land. Excise law times latest issues b customs 40 percent i. The period of audit to be conducted under subsection 1 of section 65 shall be a financial year or part thereof or multiples thereof. Central excise and service tax audit manual 2015 cestam 2015 directorate general of audit. Emisc40218 2015, e92008 arising out of orderinappeal no. Cbecrevised procedures to deal with cag revenue audit. Gst turnover threshold for einvoicing lowered to rs 50 cr from april 1, 2021 vsv scheme disputes worth rs. The manual consists of 9 chapters and 11 annexures on the central excise side. Directorate general of audit customs, central excise. Chennai iv central excise commissionerate has in its fold five divisions viz. Central excise revenue audit cera is one of the rece ipt audit wings of office of the principal director of audit central, kolkata.
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 and service tax audit norms to be followed. The guwahati audit commissionerate came into existence on 15102014. These documents a re already available in the public domain. These commissionerates are expected to verify the recordsdeclarations made by the importers or exporters or other auditees in terms of provisions laid down under the. Welcome to chennai audit chennai audit started at 2009 in porur, chennai audit is headed by siva raj. Revenue audit manual direct taxes 2015 office of the comptroller and auditor general of india. Central board of excise and customs new delhi, customs mumbai, customs. Manual for customs post clearance audit central board of. During the course of audit it was noticed that the assessee had sold 16 moulds and fixtures. Cbecrevised procedures to deal with cag revenue audit objections. Welcome to the central gst commissionerate, coimbatore. Gst refund case remanded with direction that another competent officer to decide applications.
The commissioner is the head of the department and he is supported by additionaljoint commissioner in supervising the functioning of headquarter and circles. Considering that in its pristine construct the law had no intent or provisions to tax any transaction that lacked consideration, the need for the express exemption is inexplicable. The gst commissionerate has arrested dilip kumar, 45. This report has 93 audit observations on central excise duties, having. Cbec releases central excise and service tax audit manual, 2015. Tender notices central excise, customs and service tax. 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. Buildingannexe, birchand patel path, patna800001 jurisdiction. The custom appeals rules, 1982 the baggage rules, 2016 the customs and central excise duties drawback rules, 2017 reexport of imported goods drawback of customs duties rules, 1995 the customs settlement of cases rules, 2001. Hc power of revision us 263 is rightly exercised where ao. Integrated central excise and service tax audit manual 2015 cestam 2015 cestam 2015 foreword cestam 2015 manual c. Revenue audit manual indirect taxes central excise 4. Central excise audit manual computer assisted audit program manual. Index of directorate general of auditmonthly audit bulletins.
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. The revenue audit manual on direct taxes will provide guidelines to ensure conduct of audit and preparation of audit report relating to direct taxes. Integrated audit manual 2015 audit patna cbec central. Office of the principal chief commissioner of gst and central excise, chennai central excise zone, 261, mahathma gandhi road, nungambakkam, chennai 600034. Central excise as per new cadre restructuring audit. Integrated central excise and service tax audit manual 2015 cestam. 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. Refund of excise duty paid on purchase of excisable goods by diplomatic missions. Central excise and service tax audit norms to be followed by the. Cbec released minutes of excise tariff conference iii. Central excise, customs and service tax official website of cochin commissionenrate. Indian customs and central excise offices and contacts. The provision of central excise act and central excise manual, audit manual 2015 cestam 2015 and service tax act are the primary rules and regulations for discharge of audit responsibilities. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata.
The manual does not deal with legal interpretations and rulings on central excise and service tax matters. Integrated central excise and service tax audit manual 2015. Central excise and service tax audit norms to be followed by. In the customs, excise and service tax appellate tribunal south zonal bench at chennai appeal no. In exercise of the powers conferred by rule 3 of the central excise rules, 2002 and in supersession of ministry of finance department of revenue notification no. Central excise, chennai zone 261, mahatma gandhi road, chennai 600034 sir sub. Manual for the scrutiny of central excise returns 2008 7 chapter 1. The customs and central excise duties drawback rules. Introduction what is excise audit 2000 procedure of excise audit 2000 conclusion. Trade notice 09201516 minutes of tarrif confrence held on 28. Item pages from to 1 1 introduction 2 2 2 2 management of central excise audit 3 12. Central excise audits practical perspective for assessees. For expenditure audit of central board of direct taxes income tax department, civil audit manual may be referred to.
The chief commissioner of central excise, chennai zone. First edition of service tax audit manual was prepared and released to field formations in october,2003. Central excise, customs and service tax official website of. The purpose of the cestam 2015 is to outline the principles and policies of audits conducted under central excise and service tax. Integrated central excise and service tax audit manual. Versus commissioner of central excise, salem respondent. Denial of credit on parts of surface miners used in the mines availment of credit on cctv cameras used in the kiln whether percentage of eligibility of credit is 75% or 100% on the goods cleared under project imports prior to 1. Dec 11, 2015 central excise december 11, 2015 december 12, 2015 0 comments 3920 views cbec have released minutes of tariff conference held on 28th and 29th october, 2015 vide instruction f.
It is under jurisdictional control of the chief commissioner, shillong zone. Central excise revenue audit manual chapters 20, 22, 23 and 24 5 mcqs books recommended. The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. Customs brokers licensing regulation cblr examination 2021 has been rescheduled to be held on 27. Central board of indirect taxes and customs goods and services tax audit manual 2019 gstam2019 directorate general of audit. Audit commissionerates have been created with an objective to improve the functional efficiency of audit in the field formations. Departmental examination for promotion of tax assistant ta to executive assistant ea in customs and central tax department to be held in the month of september 2020 reg. Customs brokers licensing regulation cblr examination 2021. Item pages from to 1 foreword 3 5 2 1 introduction and legal authority 6 10 3 2 objectives and principles of audit 11 15 4 3 management of gst audit 16 26.
Chennai hod bengaluru hod mumbai hod ahmedabad bo allahabad bo patna bo ranchi bo guwahati bo. Central excise revenue audit manual 23 and 24 5 mcqs books. Consequent upon the postings and nominations ordered by cca, chennai vide the. Export warehousing specifying class of exporters under subrule 2 of rule 20 of the central excise rules,no. Central excise manual, chapter15, introduction, procedure. Hc machinery kept ready for use qualifies for depreciation us 32. Central excise commissionerate, chennai iii the assessee is the manufacturer of auto mobile parts bumpers front and back. Central excise, chandigarh zone central revenue building, plot no. Just in 2019, the cbic issued a disposal manual prescribing the procedure for disposing of seized goods, based on the provisions of the customs act, 1962. Particulars required to be published central excise, chennai. Activity of supply of floating rigs whether the activity of supply of floating rigs by ms. The audit objection is accordingly not acceptable and reply to the same may be given suitably.
The manual consists of eight chapters and 21appendices. Tiol tax news, gst, income tax, service tax, customs. Central board of excise and customs new delhi, customs mumbai, customs chennai, customs kolkata and more. Development bank in developing audit manuals, risk management manua. Online export import data search select period last day last week last month last year last 7 days last 30 days janmar 2016 janmar 2014 janmar 2015 custom. Guidelines provided herein are intended to ensure that the audits of central excise and service tax assessees and taxpayers are carried out in a uniform, efficient and comprehensive manner, adhering to the stipulated principles and policies. Ram niwas commissioner cc central excise, mumbaiii central excise mumbai ii 2 shri akhil kumar khatri commissioner central excise, meerut zone central excise audit ii, meerut 3 shri rajendra kumar additional commissioner cbec osd legal, cbec 4 shri manoj kumar kedia. Rule 101 of the central goods and service tax rules, 2017. Central excise and service tax audit norms to be followed by the audit commissioneratesreg. Audit ii commissionerate, 261, mahathma gandhi road, chennai 600034.
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