Practice manual section a central excise section a central excise. 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. Audit circlei audit circleii audit circleiii audit circleiv audit circlev audit circlevi audit circlevii audit circleviii. There are only 32 rules as compared to 234 earlier. Cbec circular 986 central excise officers to continue audit. Integrated central excise and service tax audit manual 2015. The central excises and salt act, 1944 presently known as the central excise act. Factual matrix of the cases are that the central excise department on various dates. 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. 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. 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.
Jul 21, 2008 last year were facing ea2000 audit from excise commissioner office. First edition of service tax audit manual was prepared and released to field formations in october,2003. In regard to introduction of this new system, the director general of antievasion, who is a member of the cooperative working group of the central excise projects, has already. 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. 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 section 72a inserted by. It is an indirect tax paid by the manufacturer, who passes. For the said purpose, the necessary documents were demanded from the petitionersassessees. 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. Central excise manual, chapter15, introduction, procedure of. In this sense, the cera audit is an audit of efficacy of the central excise department in collecting the duty leviable under the central excise act, 1944. Salient features of excise audit 2000 central excise, chennai. Revenue audit exam 2012 entrance exam dates application.
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. 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. Basic excise duty also known as central value added tax cenvat is levied at the rates specified in central excise tariff act. Part ii paper for section officers, local audit branch, west bengal. Frequently asked questions on central excise national. Central excise revenue audit office of director general. Telephone directory, trade notices, circulars, holiday list, revenue figures etc. Service tax no ea 2000 audit by departmental officers. Special audits excise duty by central excise department. The central excise officers posted in an audit commissionerate shall only conduct the audit of registered central excise and service tax assessee. 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. Central excise receipt audit including auditing standards, audit planning. Other units will be audited on the basis of the existing audit manual. Hi, i received a letter from servicetax gst department about conducting audit in my unit next month.
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. Ea2000 audit conducted by the departmental officers 2. 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. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Doubts have been raised in certain quarters regarding powers of a central excise officer to conduct audit, in the background of a recent judgment of honble high court of delhi dated 04. It is indeed my proud privilege to launch this website of central excise audit commissionerate, jaipur, more particularly in the. Before commencing the audit get the details of excise gl code reconciliation with er1 return and understand the. 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. 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. It is an indirect tax paid by the manufacturer, who. X x x x extracts x x x x crore, this may be done during a brief preparatory visit to the unit and in other cases at the beginning of the single visit for auditverification. Ea 2000 audit conducted by the departmental officers 2. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. The cera wing function under the charge of a group officer supported by field inspection parties and head quarter staffs. 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. With the introduction of the new rules the procedures were once again simplified. This erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. As per the section 37 of the finance act, 1978 special excise duty was attracted on all excisable goods on which there is a levy of basic excise duty under the central excises and salt act.
This erstwhile collectorate was having wide jurisdiction of. Audit under central excise cera ea2000 how to handle audit. The central excise revenue audit is conducted under the overall supervision of the principal director of audit central, kolkata. Audit manual, 2011 is exclusively meant for the departmental use. Audit commissionerates have been created with an objective to improve the functional efficiency of audit in the field formations. The cera audit, in fact, is the examination of the assessees. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and acceptance of. 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. Integrated central excise and service tax audit manual 2015 cestam2015 government of india. 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 section 72a inserted by the finance act, 2012 w. Here we didnt observe that our sale turnover or purchase turnover or excise turnover.
Central excise audits practical perspective for assessees. Tiol tax news, gst, income tax, service tax, customs. For the said purpose, the necessary documents were demanded from the. Regarding excise audit 2000 ea 2000 guidelines circular no. 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. Central excise service tax department has a purpose of collection of central excise and customs duties in cochin. Bos knowledge portal final course study material group ii paper 8. Audit ea2000 amended as ea2008 2728 9 modes of payment of duty 16 17 antievasion. 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. Evolving cooperative initiatives with other government and private agencies and building.
Monitoring committee meeting mcm for the month of january, 2020 is scheduled to be held on 07. Referencer customs central excise service tax caap. Audit of cooperatives is conducted by the registrar and in several states it is not. What is excise audit 2000 cbec manual central excise. Range had conducted investigations about the tax liability of 25 cooperative. 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. Report of the comptroller and auditor general of india.
Welcome to central excise cooperative credit society the central excise employees cooperative credit society ltd. Central excise and service tax audit norms to be followed by the audit commissioneratesreg 1. 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. In that, they can audit last 5 years, where excise part was clear. Under the ea 2000 procedure, no audit team can visit the assessee without an approved. Referencer customs central excise service tax central. A brief overview of the ea 2000 process of audit is given in the succeeding. There are total 45 central excise and service tax audit commissionerate set up across the country with effect from 15. Import export data, export import shipment data from customs.
Whether in respect of cooperative societies, apart from the points mentioned. 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. 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. Central excise and service tax audit norms to be followed by the audit commissionerates. Central excise circular notification connect2india. Get the details of last five year audit report done by the excise authority ea 2000, show cause notice issued details and status on appeal of show cause notice if any. Quarterly audit performance index api of the central excise commissionerates for the q. Basic and advanced cooperative accounting seminars offer cpeaccredited training in the core concepts unique to working for or with cooperatives, such as equity management, tax planning, and risk management.
An effective taxpayer audit plays a key role in improving compliance and augmenting tax revenues. Regarding central excise and service tax audit norms to be followed by the audit commissionerates. Tax accounting and reconciliation in central excise, service tax and customs in 41 commissionerates central excise, 39 commissionerates. Revised version of central excise audit manual and standard audit programme was drafted and launched with the approval of board in september,2003. It is not possible for the audit staff to conduct audits of all the units every year. Ca cmas only can conduct audit under service tax not the dept.
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. Commissionerates undertake audit in terms of ea 2000 audit protocol. Audit by controller and auditor general audit by government on department termed as cera central excise receipts audit 3. Normally, there are about to 1500 assessees under the jurisdiction of a central excise commissionerate. E674 is an autonomous unity of the employees of central excise department spread all over kerala state. 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. Central excise service tax audit norms cbec circular. Revenue audit manual partii customs service tax rules, 1994. The revenue audit manual on direct taxes in use at present was last updated in march. Directorate general of audit customs, central excise. The mission of cbic is to administer central excise, service tax and.
Other rules have also been notified namely, cenvat credit rules, 2001, central excise appeal rules, 2001 etc. Adgaudit right to information central excise, chennai. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. Audit report under vat law ca final may10 video by edupedia world. Central excise revenue audit office of director general of. Information on manual, act, rules and tariff form is available. Excisable goods rules, 2000 as amended, where the excisable goods are sold. 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. Instructions regarding adjudication of central excise and service tax cases booked by dgcei. Last year were facing ea2000 audit from excise commissioner office. Get information on kochi customs, right to information rti act etc.
Mar 17, 2017 audit report under vat law ca final may10 video by edupedia world. A sample reconciliation of the tax returns with the financial accounts is done. The central excise manual prescribed that the department should. Now the issue is how to conduct such audit and for the same, the essential provisions of sec. Both courses are offered as part of our clns cooperative learning network.
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