A brief overview of the ea 2000 process of audit is given in the succeeding. 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 manual for scrutiny of service tax returns is organized into four chapters. Central excise service tax audit norms cbec circular. The departmental audit under caap will involve examination and analysis of business private records that are maintained electronically. Eximkey india dgft, customs, excise, export import policy. Central excise and service tax which, when implemented, would automate the preliminary. First edition of service tax audit manual was prepared and released to field formations in october,2003. Excise audit manual 2008 audit auditors report scribd. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. 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. Office of the chief commissioner central excise, customs. Adgaudit right to information central excise, chennai.
Ea 2000 audit conducted by the departmental officers 2. Special audits excise duty by central excise department. 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. A central excise service tax audit cell headed by the jointaddl commissioner, functions under the overall supervision of the commissioner. Integrated central excise and service tax audit manual 2015 cestam2015. Appeals before cegat application for early hearing reg. In that, they can audit last 5 years, where excise part was clear. Sir, as a retired superintendent of central excise and worked as superintendent of central excise audit for two and half years. Hi, i received a letter from servicetax gst department about conducting audit in my unit next month. Special audit by nominated cost accountant pertaining. 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.
Jul 21, 2008 last year were facing ea2000 audit from excise commissioner office. Meanwhile, with the implementation of cadrerestructuring in october 2014, audit commissionerates have started functioning with powers to conduct integrated audits. Tax and combined central excise and service tax audit commissionerates all over india. Departmental examination for confirmation of staff car drivers and havaldars for the year 201920 reg. Monitoring committee meeting mcm for the month of january, 2020 is scheduled to be held on 07. Union report 3 of 2017 revenue indirect taxes central excise cag. Effectiveness of directorates advice to cbec in policy formation and to provide functional directions in. During the course of ea 2000 excise audit of ms pitamber ltd, it was observed that during the period from may 20 to march2014, the appellants availed cenvat credit of service tax of rs.
Integrated central excise and service tax audit manual 2015 cestam2015 cestam2015 foreword cestam2015 manual c. Special audits excise duty by central excise department audit under value added tax p. 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. Mar 17, 2017 audit report under vat law ca final may10 video by edupedia world. Central excise manual, chapter15, introduction, procedure of. 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. Import export data, export import shipment data from customs. Office of principal director of auditcentral, kolkata. No service tax audit by the service tax department or cag a2z. We examined the assessee master files, internal audit files, audit planning register and followup register etc. It outlines clearly, the standard processes to be followed while conducting an audit. Central excise and service tax audit norms to be followed by the audit commissionerates. For the said purpose, the necessary documents were demanded from the.
Regarding excise audit 2000 ea 2000 guidelines circular no. Manual for the scrutiny of central excise returns 2008 7 chapter 1. Inauguration of customs canine centre at attari, amritsar by dr. Revised version of central excise audit manual and standard audit programme was drafted and launched with the approval of board in september,2003. 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.
As per ea 2000 norms of central excise audits, the following shall be the audit frequency. Establishment orders central excise, customs and service tax. It is indeed my proud privilege to launch this website of central excise audit commissionerate, jaipur, more particularly in the. Referencer customs central excise service tax caap. Central excise audit party if they found something fishy or misdeclaration or any modus operandi indulgd in by the assessee to evade payment of tax, the audit party with the permission of the commissioner can refer the matter to preventive wing to investigate the matter. Here we didnt observe that our sale turnover or purchase turnover or excise turnover. Audit ea 2000 amended as ea 2008 2728 9 modes of payment of duty 16 17 antievasion. This audit is popularly known as ea 2000 with elaborate procedures and instructions on conducting the audit, prescribed in audit manual. Other units will be audited on the basis of the existing audit manual. 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. It was only after the inception of the ea 2000, that the auditors started looking into the financial statements of the assessees, which ultimately drew the attention of the senior management, once the revenue.
Last year were facing ea2000 audit from excise commissioner office. 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. Mandatory detailed scrutiny of minimum 2% to a maximum of 5% of returns received within a monthto be conducted following prescribed scrutiny procedures. Covering all audits by central excise officers under ea 2000 using new audit manual, standard audit programme and working papers cir. A minimum of 15 days notice should be issued to the concerned assessee before commencing any audit. 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. 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. Central excise covering all audits by central excise officers under ea 2000 using new audit manual, standard audit programme and working papers instructions regarding.
Audit under service tax is covered by section 14aa of central excise act 1944 as applicable to service tax and. Audit circlei audit circleii audit circleiii audit circleiv audit circlev audit circlevi audit circlevii audit circleviii. Audit under service tax is covered by section 14aa of central excise act 1944 as applicable to service tax and section 72a inserted by the finance act 2012 w e f 28 5. The central excise and service tax audit manual issues with the. Integrated central excise and service tax audit manual 2015. 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. The central excise revenue audit is conducted under the overall supervision of the principal director of audit central, kolkata. A charted accountant has now power under any law to call for and examine the accounts maintained by the central excise assessee or a service provider. New delhi, and also for the books central excise audit manual and central excise made simple. It is not known under what circumstances and under whose instructions, the learned additional solicitor general of india made such a blatantly incorrect submission before the high court. Tiol tax news, gst, income tax, service tax, customs. 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. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. Central excise audits practical perspective for assessees.
More manufacturers and suppliers of law books in bengaluru. The cera wing function under the charge of a group officer supported by field inspection parties and head quarter staffs. Special audit can be ordered by commissioner of central excise. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. Audit by controller and auditor general audit by government on department termed as cera central excise receipts audit 3. Selection of assessees shall be based on risk score and procedure for using it shall be as per dg audit vide letter f. This body of guidelines defines the excise audit 2000 ea 2000 processs to be strictly followed by practitioners across. 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. Notifications home page of central board of indirect.
Such audit can be ordered by commissioner of central excise has reason to believe that the any person liable to pay service tax has failed by to declare or determine the value of a taxable service correctly. It is a fact that central excise service tax audit was, till the year 2000, at the nadir of the priority areas of any management. 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. Chapter iii functioning of director general of audit and. The following are the instructions and guidelines of the board regarding introduction of excise audit 2000 ea 2000.
Organisation structure of directorate general of audit. Audit ea2000 amended as ea2008 2728 9 modes of payment of duty 16 17 antievasion. As per pw17, to carry out the audit there was a manual published by the department of the revenue which was called as manual of ea2000. The actual auditing under ea 2000, will therefore, commence from 1st december 1999. Central excise revenue audit office of director general.
A central excise and service tax audit manual, 2015 was also. 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. Thereafter, the steps are the same as those in ea 2000 audits. Both central excise and service tax audit manuals are based on ea 2000 audit methodology. Salient features of excise audit 2000 central excise, chennai. He had contributed substantially for revising the icai study material on indirect taxes in 2001. He is also a joint author of many books on central excise and service tax and vat. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Service tax is dead but still the undying ghost of service tax audit approaching the. It is an indirect tax paid by the manufacturer, who passes.
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