Adgaudit right to information central excise, chennai. Tax compliance ea2000 as a tool ea2000 audit is a tool for tax compliance transparency in ea2000 scheme enhances tax compliance audit is incomplete if no. Excise audit scheme ea2000 further guidelines for implementation circular no. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. The essential philosophy of ea 2000 is that this audit is based on the scrutiny of business records of the assessee. As you are aware, the existing central excise audit manual and service tax audit manual were last updated in 2008 and 2011 respectively. Over the years the central excise and service tax statutes have undergone many changes and there have been regular feedback from field formation on the shortcomings in the existing audit manuals. Inauguration of customs canine centre at attari, amritsar by dr. Hence, the broad framework of ea2000, as currently laid down in ceam 2008, is. For the said purpose, the necessary documents were demanded from the. Eximkey india dgft, customs, excise, export import policy. Here we didnt observe that our sale turnover or purchase turnover or excise turnover.
The definition of central excise officer as contained in the section 2b of. As you are aware, the existing central excise audit manual and service tax. 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 petitionersassessees objected and also challenged the. An effective taxpayer audit plays a key role in improving compliance and augmenting tax revenues. In that, they can audit last 5 years, where excise part was clear. Both central excise and service tax audit manuals are based on ea 2000. Excise audit scheme ea 2000 further guidelines for implementation circular no. The manual for scrutiny of service tax returns seeks to put into place a two part system of returns scrutinya preliminary scrutiny system covering all the returns and a detailed scrutiny system covering a few returns selected on.
Excise audit manual 2008 free ebook download as pdf file. Excise audit 2000 ea 2000 is a new system of audit initiated from 1st december 1999. 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. Division vii the area covered by pin codes 411037, 411041, 411043, 411051 and 411046 of haveli taluka of pune district. To make central excise audit more professional and. Audit under central excise cera ea2000 how to handle audit central excise practice manual central excise.
Accordingly, an auditor means, a central excise officer entrusted with the duty of conducting audit. The manual for scrutiny of service tax returns seeks to put into place a two part system of returns scrutinya preliminary scrutiny system covering all the returns and a detailed scrutiny system covering a few returns selected on the basis of risk parameters. 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. 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 manual, chapter15, introduction, procedure of. All assesses are subject to ea2000 audit as contained in new audit manual and working x x x x extracts x x x x. All central excise audit groups,vadodaraii audit programme for 100% eoustp for the year 200809 the folowing 100% eoustp units are allotted to the audit groups as part of the ea2000 audit programme for the year 200809. Commissioner under the overall supervision of the commissioner. Regarding excise audit 2000 ea 2000 guidelines circular no. Under sub rule 2 of rule 22 of central excise rules, 2002 the. After the risk assessment project and caap are complete, the complete new audit package will be operational sometime early 20002001.
Audit under central excise cera ea2000 how to handle. 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. 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. Central excise facility of manufacturing or processing of export goods under claim of rebate of duty paid on inputs under notification no. Board of excise and customs has laid down detailed guidelines in the form of the central excise audit manual ceam, 2008 for. Such abatement is provided to take care of local taxes, freight, commission on sale and other incidental expenses which normally does not form part of assessable value under section 4 of the central excise act. What will be the effect of gst on central excise and customs. The success of ea2000 is critically dependent on the requisite training imparted to, auditors. Audit under central excise cera ea2000 how to handle audit. A brief overview of the ea 2000 process of audit is given in the succeeding paragraphs. 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. 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.
Every assessee, and first stage and second stage dealer shall, on demand make available to the officer empowered under subrule 1 or the audit party deputed by the commissioner or the comptroller and auditor general of india, or a cost accountant or chartered accountant nominated under section 14 a or section 14 aa of the act the records as specified under rule 22 of central excise rules, 2002. Service tax no ea 2000 audit by departmental officers. The process of the audit has been delineated in the central excise audit manual and the service tax audit manual, 2 respectively. Central excise and service tax audit norms to be followed by the audit commissioneratesreg 1. 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. Hence, the broad framework of ea 2000, as currently laid down in ceam 2008, is. The central excise revenue audit is conducted under the overall supervision of the principal director of audit central, kolkata. Mar 17, 2017 audit report under vat law ca final may10 video by edupedia world.
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. Home page of central board of indirect taxes and customs. Audit commissionerates have been created with an objective to improve the functional efficiency of audit in the field formations. 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. Any manufacturer, who is anassessee for the purposes of the central excise no. The cera audit, in fact, is the examination of the assessees. Central excise act and section 73 of the finance act, 1994 for service. Central excise manual latest important instructions contained therein sir, 1. Audit circlei audit circleii audit circleiii audit circleiv audit circlev audit circlevi audit circlevii audit circleviii. Excise audit manual 2008 audit auditors report scribd. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. Audit report under vat law ca final may10 video by edupedia world.
Factual matrix of the cases are that 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. Caap manual 2009 central board of indirect taxes and customs. The the type of functional areas which can be subject matter of audit in relation to central excise are. Salient features of excise audit 2000 central excise, chennai. Central excise audits practical perspective for assessees.
It is expected that by april 2002, all assessees will be subjected to ea 2000. 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. So customs personnel may not see any change in their working. The central excise department on various dates has issued intimation under rule 5a 2, to assessees for making a reference to conduct an audit under ea 2000. Officers, in charge of excise and service tax, will see a reallocation of business, since all these levies will get subsumed under one tax gst. Caap manual 2009 central board of indirect taxes and. Union report 3 of 2017 revenue indirect taxes central excise cag. Last year were facing ea2000 audit from excise commissioner office. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Other units will be audited on the basis of the existing audit manual. Import export data, export import shipment data from customs.
Office of principal director of auditcentral, kolkata. Participant manual is a document prepared by the national academy of customs, excise and narcotics for the participants undergoing training course on central excise audit to familiarize themselves with the audit manual and principles, standards and objectives of audit. Revised version of central excise audit manual and standard audit programme was drafted and launched with the approval of board in september,2003. 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. The service tax audit manual outlines procedures to be adopted for. This is a more systematic form of audit wherein the auditors are required to gather basic information about the assesee.
First edition of service tax audit manual was prepared and released to field formations in october,2003. Manual for the scrutiny of central excise returns 2008 3 contents preface 5 list of abbreviations 6 chapter 1. In case the commissionerate within the zone should be a part of the audit team. Introduction, information and procedure of excise audit 2000, procedure of excise. Special audits excise duty by central excise department. Jul 21, 2008 last year were facing ea2000 audit from excise commissioner office. 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 be. For the said purpose, the necessary documents were demanded from the petitionersassessees. The cera wing function under the charge of a group officer supported by field inspection parties and head quarter staffs.
This erstwhile collectorate was having wide jurisdiction of. The audit officers are directed to ensure that the audit of these unirs are completed as per the schedule. Service tax audit cell is functioning headed by the jointaddl. Tiol tax news, gst, income tax, service tax, customs. I am directed to refer to the central excise manual, which has been issued by the board on 31. Tax compliance ea 2000 as a tool ea 2000 audit is a tool for tax compliance transparency in ea 2000 scheme enhances tax compliance audit is incomplete if no effort to recovery of tax or no tax is recovered on short levy. 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. Monitoring committee meeting mcm for the month of january, 2020 is scheduled to be held on 07. The departmental audit under caap will involve examination and analysis of business private records that are maintained electronically. This erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. The audit of all units is being conducted by a team of officers comprising of superintendents and inspectors. In other words, adherence to the process of audit has a direct bearing on its outcome and efficacy. 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.
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