Office of the chief commissioner central excise, customs. For the said purpose, the necessary documents were demanded from the. In reference to this, a prerfp meeting shall be organized virtually with prospective bidders on 18052020 monday at 1500 hrs. The audit process is transparent and all the issues are discussed with the assessees before its finalization. Service tax is dead but still the undying ghost of service tax audit approaching the. Integrated central excise and service tax audit manual 2015 cestam2015 government of india. Adgaudit right to information central excise, chennai. Mar 17, 2017 audit report under vat law ca final may10 video by edupedia world. Central excisecentral excise is a levy tax, levied on a commodity manufactured within the country by the uniongovernment by an act of parliament usually in the finance bill, in the presentation of the budget in theparliament, generally on the last working day of february every year by notifying under a tariff. For example, the auditor may check the figures of clearance of finished goods.
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. Salient features of excise audit 2000 central excise, chennai. Audit under central excise cera ea2000 how to handle audit. 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 audit2000 ea2000 has been evolved. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. Submitted to the chairman, central board of excise and customs, new delhi. Central excise act, 1944 provides for following types of audit. With the introduction of the new rules the procedures were once again simplified. 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. Adjudicationappeal proceedings in scns related to audit paras. Audit under central excise cera ea2000 how to handle. Directorate general of audit customs, central excise.
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. Commodities liable to central excise duties are listed in the schedule to the central excise tariff act. Ea2000 audit conducted by the departmental officers 2. Last year were facing ea2000 audit from excise commissioner office. Integrated central excise and service tax audit manual 2015. This document provides a clear and precise road map for a trainer to follow and to impart training in an effective, planned, coherent, and uniform manner aligned. Ea 2000 audit conducted by the departmental officers 2. During the course of audit it was noticed that the assessee had sold 16 moulds and fixtures. For the said purpose, the necessary documents were demanded from the petitionersassessees. The central excise officers posted in an audit commissionerate shall only conduct the audit of registered central excise and service tax assessee. Referencer customs central excise service tax caap. It is an indirect tax paid by the manufacturer, who passes. Central excise duties are levied by the union government on commodities manufactured or produced within the country and consumed within the country, as against the state excise duties which are levied on alcoholic drinks, opium, etc.
There are total 45 central excise and service tax audit commissionerate set up across the country with effect from 15. The central excise revenue audit is conducted under the overall supervision of the principal director of audit central, kolkata. May 02, 2016 the cera audit, in fact, is the examination of the assessees. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. Partc 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 be. Special audits excise duty by central excise department. Audit circlei audit circleii audit circleiii audit circleiv audit circlev audit circlevi audit circlevii audit circleviii. Introduction, information and procedure of excise audit 2000, procedure of excise audit. This is the basic law related to the levy and collection of duties of central excise. Central board of excise and customs, the governing body for. In that, they can audit last 5 years, where excise part was clear. I an overview of the central excise law and procedures 1 introduction 9 2 registration 10 3 levy of central excise duty 12 4 exemption from payment of duty 14 5 removal of goods 15 6 manner of payment of duty 17 7 records 19 8 returns 20 9 demand of duty and erroneous refunds 22 10 refunds 23 11 export procedures and benefits 25 12 excise audit. Ppt commercial complex powerpoint presentation free to.
This erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. Central excise duties introduction central excise duty. Regarding excise audit 2000 ea 2000 guidelines circular no. 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. Duties in lieu of sales tax 00380018 9 duty on generation of power 00380020. Referencer customs central excise service tax central. 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. Duties on mineral products 00380012 6 special excise duties 003800 7 duties on motor vehicle parts 00380016 8 addl. Respected sir, the appraising manual and manual of office procedure, which are the two main source of working procedures, are rarely available in offices and these are not made available in the cbec website too. Hi, i received a letter from servicetax gst department about conducting audit in my unit next month. Service tax no ea 2000 audit by departmental officers. Selection of units for audit is extremely important as it permits deployment of the existing administrative resources for achieving effective audit results. 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. Ea 2000 audit is record based and process oriented.
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. The audit of all units is being conducted by a team of officers comprising of superintendents and inspectors. The system of manual audit is not adequate to handle the auditing of such assessees. Here we didnt observe that our sale turnover or purchase turnover or excise turnover. There are only 32 rules as compared to 234 earlier. Rules, 2000 vii central excise removal of goods at concessional rate of duty for manufacture of excisable goods rules, 2001. It is indeed my proud privilege to launch this website of central excise audit commissionerate, jaipur, more particularly in the. Import export data, export import shipment data from customs. Central excise and service tax audit norms to be followed by the audit commissioneratesreg 1. Special audit by nominated cost accountant pertaining. It is an indirect tax paid by the manufacturer, who. Home page of central board of indirect taxes and customs. Practice manual section a central excise section a central excise. Jul 21, 2008 last year were facing ea2000 audit from excise commissioner office.
Accordingly, an auditor means, a central excise officer entrusted with the duty of conducting audit. Revised version of central excise audit manual and standard audit programme was drafted and launched with the approval of board in september,2003. You can access internal audit program and checklist. 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. Internal audit checklist of excise print email details written by super user category. The departmental audit under caap will involve examination and analysis of business private records that are maintained electronically. Guidelines provided herein are intended to ensure that the audits of central excise and service tax assessees and taxpayers are carried out in. Audit commissionerates have been created with an objective to improve the functional efficiency of audit in the field formations.
Tiol tax news, gst, income tax, service tax, customs. The cera wing function under the charge of a group officer supported by field inspection parties and head quarter staffs. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and acceptance of. Audit by controller and auditor general audit by government on department termed as cera central excise receipts audit 3. A brief overview of the ea 2000 process of audit is given in the succeeding. 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. Sales tax is different from the excise duty as former is a tax on the act of sale while the latter is a tax on the act of manufacture or production of goods. Monitoring committee meeting mcm for the month of january, 2020 is scheduled to be held on 07. Our functional responsibilities our functional responsibilities have been delineated in the charter of functions approved by the central board of excise and customs through their letter f. As per ea2000 norms of central excise audits, the following shall be the audit. Bos knowledge portal final course study material group ii paper 8.
The provisions in respect of each of the audit have been discussed below. 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. As per annexure e of the central excise audit manual 2008, the departmental auditors are required to verify the cost audit report with a view to ascertain, inter alia, whether any related party transaction is made so as to unearth undervaluation of excisable products. In the anxiety to achieve maximum audit results in terms of detections and spot recoveries while completing audits in a timely manner, ea 2000 auditors may sometimes slacken the rigour of the prescribed process. Central excise audits practical perspective for assessees taxguru. Other units will be audited on the basis of the existing audit manual. Service tax audit cell is functioning headed by the jointaddl. This erstwhile collectorate was having wide jurisdiction of. Audit report under vat law ca final may10 video by edupedia world.
Sample seminar presentation and project presentation data. 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 audits are conducted in an uniform, scientific and efficient manner as per the guidelines given in the audit manual. Appraising manual and opm on cbec site right informer. Central excise commissionerate, chennaiiii the assessee is the manufacturer of auto mobile parts bumpers front and back. Central excise manual, chapter15, introduction, procedure of. However this act does not contain the rate at which duties are imposed 4. First edition of service tax audit manual was prepared and released to field formations in october,2003. Cbic is planning to release rfp for selection of vendor for running of service centre at select edi sites.
This document provides a clear and precise road map for a trainer to follow and to impart training in an effective, planned, coherent, and uniform manner aligned with the latest central excise audit manual 2008. Office of principal director of auditcentral, kolkata. Customs central excise service tax caap referencer. The excise duty on rest of goods is called central excise duty and is collected in terms of section 3 of the central excise act, 1944. Excise audit2000 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. The cera audit, in fact, is the examination of the assessees. Audit ea2000 amended as ea2008 2728 9 modes of payment of duty 16 17 antievasion.
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. Other rules have also been notified namely, cenvat credit rules, 2001, central excise appeal rules, 2001 etc. 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. Commissioner under the overall supervision of the commissioner. Central excise audits practical perspective for assessees. The important thing about the charter is that it does not envisage that the directorate should conduct primary audits in central excise, service tax or. The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. As per annexure e of the central excise audit manual 2008, the departmental auditors are required to verify the cost audit report with a view to ascertain, inter alia, whether any related party transaction is made so as to unearth undervaluation of excisable products transferred within group companiesrelated parties. An effective taxpayer audit plays a key role in improving compliance and augmenting tax revenues.
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