Audit manual 2015 central excise duty

For expenditure audit of central board of direct taxes income tax department, civil audit manual may be referred to. Home page of central board of indirect taxes and customs. Central excise and service tax audit norms to be followed by the audit commissionerates. Union report 3 of 2017 revenue indirect taxes central excise cag.

It may also be noted here that on december 18, 2014, the honble apex court in the case of union of india and ors vs. 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. In future, please select the same for filing the customs documents 4. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and acceptance of private records the project plan envisages preparation of an audit program and an audit manual and a set of working papers. General guidelines for implementation of epayment of refund rebate under central.

Revenue audit manual indirect taxes central excise 4. 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. Selection of theme, planning and execution of theme based audit. Audit plan for gst released, process similar to erstwhile. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. The guwahati audit commissionerate came into existence on 15102014. Cbec have released minutes of tariff conference held on 28th and 29th october, 2015 vide instruction f. Central excise and service tax audit norms to be followed by the audit commissioneratesreg 1. Under the provisions of the central excise act, 1944, demand can be issued when any duty of central excise has not been levied or paid or has been shortlevied or shortpaid or where any duty has been erroneously refunded, for any reason. New normsguidelines to be followed on service tax audits cbec 4 march 2015 background the central board of excise and customs cbec or the board has recently prescribed vide circular dated 27 february 2015, the revised norms to be followed by the service tax commissionerate in conducting the service tax audits. The revenue audit manual on direct taxes will provide guidelines to ensure conduct of audit and preparation of audit report relating to direct taxes. Tiol tax news, gst, income tax, service tax, customs. This report has 104 audit observations on central excise duties, having financial implication of.

Central excise and service tax audit norms all about finance. Assigning the audit of an assessee taxpayer, in case of integrated audit, to a particular audit commissionerate, within the zonal jurisdiction, based on payment of central excise duty or service tax whichever is higher. The demand of duty may also arise on account of duty collected without the authority of levy or in excess of the levy. Revenue audit manualindirect taxes central excise jcetaww. Cbec releases central excise and service tax audit manual, 2015 this tax alert which provides an update on the integrated central excise and service tax audit manual, 2015 cestam 2015. Central excise and service tax audit norms to be followed by the audit commissioneratesreg. Board issued detailed procedure of internal audit in the form of central excise and. Appointment and jurisdiction of central excise officers.

Central excise duty an indirect tax is a tax on manufactured products. As you are aware, the existing central excise audit manual and service tax. Integrated central excise and service tax audit manual. As per the manual for the scrutiny of central excise returns, a monthly. Tax audit manual cestam, 2015, which has been approved by board. Excise audit 2000 the chief commissioner of central. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Excise law times latest issues b customs 40 percent i. Cbec master circular on show cause notice, adjudication.

It is the responsibility of the central excise departmental authorities to see that central excise duties and service tax are properly paid by different manufacturing units and service providers. Audit of service tax assessees audit under service tax is covered by section 14aa of central excise act, 1944 as applicable to service tax and. Central excise and service tax audit manual 2015 cestam 2015. Central excise revenue audit manual 23 and 24 5 mcqs books. As you are aware, the existing central excise audit manual and service tax audit manual were last updated in 2008. No service tax audit by the service tax department or cag. It outlines clearly, the standard processes to be followed while conducting an audit. All the senior persons have more that 1520 years experience were referring to rule 22 of central excise rules 2002 which reads as under. Audit by the central excise department history of provisions. Report of the comptroller and auditor general of india. Office of principal director of auditcentral, kolkata. Integrated central excise and service tax audit manual 2015 cestam 2015 cestam 2015 foreword cestam 2015 manual c. Central excise manual, chapter15, introduction, procedure of.

Manuals home page of central board of indirect taxes and. New normsguidelines to be followed on service tax audits. In conventional sense, audit means scrutiny and verification of documents, events and processes in order to verify facts and, draw conclusions regarding the correctness of recording of facts and the efficiency of a system under study. Further, appointment and jurisdiction of central excise officers is governed under rule 3 of central excise rules, 2002 which provides as follows. Service tax and central excise audit norms taxalertindia. A central excise service tax audit cell headed by the jointaddl commissioner, functions under the overall supervision of the commissioner. Central excise manual, chapter15, introduction, procedure. For central excise purposes audit means scrutiny of the records of assessee and. It is under jurisdictional control of the chief commissioner, shillong zone. Trade notice 09201516 minutes of tarrif confrence held on 28. The purpose of the cestam 2015 is to outline the principles and policies of audits conducted under central excise and service tax. No service tax audit by service tax department or cag.

Central excise revenue audit manual chapters 20, 22, 23 and 24 5 mcqs books recommended. New central excise and service tax audit manual 2015 cestam 2015 is now available under aardg audit dg audit 3. Customs act 1962 chapter v, vi, vii, ix, x and xa 10 mcqs ii. Central excise and service tax audit manual 2015 cestam2015.

Frequency norms of audit for service tax assesseess. A central excise and service tax audit manual, 2015 was also issued by the directorate general of audit of the cbec in this regard. Readers of this manual need to update themselves with the latest instructions. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. Audit audit of the central excise service tax assesses is being conducted as per norms prescribed by the departments audit manual based on ea2000. Export on payment of duty under rebate claim of duty paid on export goods under this procedure, at the time of the export excise duty can be paid and then claimed as rebate. This body of guidelines defines the excise audit 2000 ea 2000 processs to be strictly followed by practitioners across. This report has 93 audit observations on central excise duties, having. The central excise manual prescribed that the department should. A new currency code for russian rouble as rub has been created in edi. Cbec releases central excise and service tax audit manual.