Hence, the broad framework of ea 2000, as currently laid down in ceam 2008, is. Notifications, circulars, instructions, guidelines etc issued by the cbec. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. Trained in auditing of electronic records, the central excise officers who shall conduct computer assisted audit shall use commercial and custom software on secure departmental computers for this purpose. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. This central excise guide is purely a measure of public facilitation based on a broad understanding of law and rules relating to central excise provisions. Guidelines provided herein are intended to ensure that. Integrated central excise and service tax audit manual 2015 cestam2015. As per central excise duty act, there is no statutory condition of auditing of excise duty. 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. Iyer, advocate, swamy associates 1 whether excise duty will be applicable to all the jewelers. Selfassessment on the part of the taxpayer is only a facility and cannot and must not be treated as a. Revenue audit manual indirect taxes central excise 4. It is the view that assessment should be the primary function of the central excise officers.
Service tax is an indirect tax administered by central excise department. Effectiveness of internal audit comptroller and auditor. Table of contents central board of indirect taxes and customs. Examples showing computation of income taxes payable by individuals and companies are included for guidance. Central excise or deputy commissioner of central excise or any other officer of the central excise department, or any person including an officer of the state government. It was contended that on perusal of the provisions of section94 of the service tax act, it is evident that the central government has power to make rules for carrying out provisions of chapter v i. The system of manual audit is not adequate to handle the auditing of such assessees. The manual consists of eight chapters and 21appendices. The central excise officers will not visit the manufacturing unitshopsplace of. Customs act 1962 chapter v, vi, vii, ix, x and xa 10 mcqs ii. The manual for scrutiny of service tax returns seeks to put into place a twopart system. The objective of the central board of indirect taxes is to collect correct amount of dutiestaxes levied under the central excise service tax lawgst law in a cost effective, responsive, fair and transparent manner and also to maintain public confidence in the system of tax collection. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and acceptance of. Introduction of selective audit instructions regardin.
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. Service tax excise audit frequently asked question. Ppt commercial complex powerpoint presentation free to. Mar 17, 2017 audit report under vat law ca final may10 video by edupedia world. The audit process is transparent and all the issues are discussed with the assessees before its finalization. The departmental audit manual is also under compilation and should be released shortly by cbdt. Central excise revenue audit manual chapters 20, 22, 23 and 24 5 mcqs books recommended. Circular on issues related to apportionment of itc in cases of demerger. Hi, i received a letter from servicetax gst department about conducting audit in my unit next month.
Service tax audit cell is functioning headed by the jointaddl. Audit by controller and auditor general audit by government on department termed as cera central excise receipts audit 3. Notifications, circulars, instructions, guidelines etc issued by the. The revenue audit manual on direct taxes will provide guidelines to ensure conduct of audit and preparation of audit report relating to direct taxes. In ea 2000, the director general of audit supervises the audit functions. Preventive measures to contain the spread of covid19 instructions regarding functioning of paos click here. For expenditure audit of central board of direct taxes income tax department, civil audit manual may be referred to. Last year were facing ea2000 audit from excise commissioner office.
Tiol tax news, gst, income tax, service tax, customs. 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. In the restructured setup, audit commissionerate comprises of a. A brief overview of the ea 2000 process of audit is given in the. Accordingly, an auditor means, a central excise officer entrusted with the duty of conducting audit. At present, under the central excise and service tax laws, there is no requirement for audit of accounts and furnishing reconciliation statement by a chartered accountant and cost accountant. Customs central excise service tax caap referencer. The provisions pertaining to filing of returnsdeclarationsforms under central excise and service tax law are based on the principal of self assessment, which means that every assessee should make true and correct disclosures in its returns and pay the taxes due. It is a directed to say that certain views have been expressed by various commissionerates regarding implementation of the excise audit2000 ea2000. In that, they can audit last 5 years, where excise part was clear. The purpose of this manual is to present suggested procedures which conform to standard audit practices. Ours is a new commissionerate, one of the 45 such audit commissionerates set up across the country in oct 2014 and after getting. For the said purpose, the necessary documents were demanded from the petitionersassessees.
Do i need to produce all my business recordsdocuments. Here we didnt observe that our sale turnover or purchase turnover or excise turnover. The the type of functional areas which can be subject matter of audit in relation to central excise are. Each part provides explanatory notes and guidance note to facilitate personnel handling compliance. The triplicate copy of application shall be sent either to the officer with whom rebate claim is to be filed or to the excise rebate audit section. 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 board of excise and customs home page of central. Revised version of central excise audit manual and standard audit programme was drafted and launched with the approval of board in september,2003.
The statutory provisions relevant for audit is clause x of section 372 and rule 22 of the central excise rules, 2002 for conducting central excise audit and rule rule 5a 2 of the service tax rules, 1994 for service tax audit. First edition of service tax audit manual was prepared and released to field formations in october,2003. However, the gst act itself specifically provides for audit of the registered person. More recently, in july 2000, under the cidaassisted capacity. Hence this handbook on audit for the workshops for audit officers being organized all over india. Central excise administration which is an older tax going back to 1870. 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. Excise audit manual including ea 2000 january 2003 centax publications pvt. As per ea2000 norms of central excise audits, the following shall be the audit frequency.
Chapter 10 deals with the audit of custom and excise duties. The central excise law empowers the central government to make provision for verification of records of assessee. Hence, the traditional audit was replaced by a new audit system, termed as excise audit 2000 ea 2000. Accounting codes of service tax central excise, ahmedabad. It is a directed to say that certain views have been expressed by various commissionerates regarding implementation of the excise audit 2000 ea2000. Service tax law and procedures, boards instructions and. The computer assisted audit starts with a meeting between the caap auditor and assessees accountingsystems staff. For this purpose, the central board of excise and customs has laid down detailed guidelines in the form of the service tax audit manual stam, 2011 for audit of service tax, which prescribe detailed processes for conduct of audit. Audit under central excise cera ea2000 how to handle audit. Service tax no ea 2000 audit by departmental officers. Organisation structure of directorate general of audit.
Departmental circular nor a manual of instructions issued by the central board of. Also all statutory records were abolished and now assesses are allowed to maintain their own records in whichever form they like provided the ess. A central excise service tax audit cell headed by the jointaddl commissioner, functions under the overall supervision of the commissioner. 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. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. The central excise officers will not visit the manufacturing unitshops. Central excise audits practical perspective for assessees. 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.
Auditing of their records require understanding of not only the accounting systems but also computer skills to read and process data files. Separate audit commissionerate have been constituted with effect from. Purpose of this manual is to lay down audit standards, instructions, policies and. Jul 21, 2008 last year were facing ea2000 audit from excise commissioner office. The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. Special audit by nominated cost accountant pertaining. Ea2000 audit conducted by the departmental officers 2.
Central excise manuals ready reckoners home list manuals central excise this law all income tax gst customs fema companies law indian laws wealthtax service tax cenvat credit central excise. Excise law times latest issues b customs 40 percent i. 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. Special audits excise duty by central excise department. Many state vat laws stipulate audit of records by a chartered accountant and filing of vat audit reports. Hence, the broad framework of ea2000, as currently laid down in ceam 2008, is. 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. As you are aware, the existing central excise audit manual and service tax. Commissioner under the overall supervision of the commissioner. The observation made in the context of central excise but also found to be relevant to service tax is reproduced below. Central excise manual, chapter15, introduction, procedure. S ravi shankar, ca madhukar n hiregange the book is not only a conventional book on auditing but has approached the subject of excise audit from the legal standpoint apart from procedure and techniques of audit.
Central excise revenue audit office of director general. The audits are conducted in an uniform, scientific and efficient manner as per the guidelines given in the audit manual. 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. Ea 2000 audit conducted by the departmental officers 2. Ea 2000 audit is record based and process oriented. Adgaudit right to information central excise, chennai. Pande, learned counsel for the petitionersassessees, at the strength of written note, submits that each petitionerassessee is a registered company and engaged in the business activities. It gives me immense records 1 20 of 325 central excise revenue audit manual, income tax, goods and services tax, regards,yagay and sunmanagement and indirect tax 10 apr 2015 the audit standards as contained in chapter 5 of this manual are observed while course on central excise audit to familiarize themselves with the audit. Account codes in service tax major head 0044 service category code.
Audit and international fuels tax agreement ifta software procedures pdf revised 012012 used as a training tool and reference guide to supplement the ifta governing documents the articles of agreement, procedures manual and audit. The entire audit process is guided by the principles of ea 2000 which in turn is based on. Manual for the scrutiny of central excise returns 2008 7 chapter 1. These gst faqs were released on 21st september, 2016 by the honble finance minister and were based on the model gst law as on june, 2016. Salient features of excise audit 2000 central excise, chennai. Audit audit of the central excise service tax assesses is being conducted as per norms prescribed by the departments audit manual based on ea2000. Regarding excise audit 2000 ea 2000 guidelines circular no. Excise audit scheme ea2000further guidelines for implementation. Other units will be audited on the basis of the existing audit manual. Central excise revenue audit manual 23 and 24 5 mcqs books. Revenue audit manual 31800 ii preface revenue audit together with a checklist of key questionstests. But if company audits his audit duty, it will be helpful for company because with audit, all bills, transactions and records relating to excise duty will be checked by professional.
Central excise manual, chapter15, introduction, procedure of. Faq on central excise duty on articles of jewellery ganesh k. Central excise revenue audit office of director general of. Manuals home page of central board of excise and customs. Referencer customs central excise service tax caap. Central excise, rules, tariff, acts, notifications, manual.
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