Chapter iv tax accounting and reconciliation in central. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and acceptance of. 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. Rules, 2000 vii central excise removal of goods at concessional rate of duty for manufacture of excisable goods rules, 2001. Other units will be audited on the basis of the existing audit manual. The manual for scrutiny of service tax returns seeks to put into place a twopart system. Manual for the scrutiny of central excise returns 2008 7 chapter 1. In reference to this, a prerfp meeting shall be organized virtually with prospective bidders on 18052020 monday at 1500 hrs. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. Office of principal director of auditcentral, kolkata. The audit process is transparent and all the issues are discussed with the assessees before its finalization. Introduction, information and procedure of excise audit 2000, procedure of.
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. Office of the chief commissioner central excise, customs. Hence, the broad framework of ea2000, as currently laid down in ceam 2008, is. Import export data, export import shipment data from customs. A brief note explaining the methodology adopted for ea 2000 audits and the steps. Service tax is dead but still the undying ghost of service tax audit. He has been active in the field of spreading awareness on indirect tax by conducting seminars and presenting papers. Ppt commercial complex powerpoint presentation free to.
The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. Ea 2000 audit is record based and process oriented. Now the issue is how to conduct such audit and for the same, the essential provisions of sec. Cbic is planning to release rfp for selection of vendor for running of service centre at select edi sites. An effective taxpayer audit plays a key role in improving compliance and augmenting tax revenues. The departmental audit under caap will involve examination and analysis of business private records that are maintained electronically.
Regarding excise audit 2000 ea 2000 guidelines circular no. It is indeed my proud privilege to launch this website of central excise audit commissionerate, jaipur, more particularly in the. Central excise has for the past decade been the mainstay of the revenue with service tax and direct taxes stealing the show as far as growth of the taxes are concerned. General information persons who manufacture, sell, take orders, or deal in intoxicating liquor other than a servant or agent of a person who would otherwise require a licence are required to hold the appropriate excise liquor licence in order to trade legitimately. Companies, prosecution may be launched under section 9aa of the act. Central excise and service tax audit norms to be followed by the audit commissioneratesreg 1.
May 2010 multistate tax commission 444 north capitol street, n. 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. The the type of functional areas which can be subject matter of audit in relation to central excise are. 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 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 audits practical perspective for assessees taxguru. 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.
In that, they can audit last 5 years, where excise part was clear. For the said purpose, the necessary documents were demanded from the petitionersassessees. The cera audit, in fact, is the examination of the assessees. Union territories as well as bodies, authorities and enterprises, to which the audit or. The following are the instructions and guidelines of the board regarding introduction of excise audit2000 ea2000. Central board of excise and customs, the governing body for.
As per ea2000 norms of central excise audits, the following shall be the audit frequency. Home page of central board of indirect taxes and customs. 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. Liquor excise licence compliance procedures manual 2. Referencer customs central excise service tax caap. As per ea 2000 norms of central excise audits, the following shall be the audit frequency. Central excise manual, chapter15, introduction, procedure of. 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. A minimum of 15 days notice should be issued to the concerned assessee before commencing any audit. Small taxpayers 2 to 4 working days including audit of the.
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. Monitoring committee meeting mcm for the month of january, 2020 is scheduled to be held on 07. Audit commissionerates have been created with an objective to improve the functional efficiency of audit in the field formations. Normally, there are about to 1500 assessees under the jurisdiction of a central excise commissionerate.
Cbecrevised procedures to deal with cag revenue audit. The central excise and service tax audit manual issues with the approval of the board. Audit report under vat law ca final may10 video by edupedia world. Central excise and service tax which, when implemented, would automate the preliminary. Selection of units for audit is extremely important as it permits deployment of the existing administrative resources for achieving effective audit results.
Audit ea2000 amended as ea2008 2728 9 modes of payment of duty 16 17 antievasion. Where the business is transferred to any other person, the. For central excise purpose, audit means scrutiny of the records of the assesses and the verification of actual process or receipt, storage, production and clearance of goods with a view to check whether the assessee is paying the central excise duty correctly and is following central excise procedures. Caap manual 2009 home page of central board of indirect. Central board of excise and customs has issued instructions from time to time regarding adjudication of show cause notices issued on the basis of audit objections of central excise revenue audit cera and customs revenue audit cra, which is receipt audit wing of the comptroller and auditor general of lndia. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. The revenue audit manual on direct taxes in use at present was last updated in. 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. 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. 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. Tiol tax news, gst, income tax, service tax, customs. A brief overview of the ea 2000 process of audit is given in the succeeding. Excise law and procedures for the benefit of new central excise registrants.
Service tax no ea 2000 audit by departmental officers. Central excise audits practical perspective for assessees. It is an indirect tax paid by the manufacturer, who. 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. Rule 101 of the central goods and service tax rules, 2017. Such small jewellers will be eligible for exemption upto rs. 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. Ensuring that the ez 2000 methodology is observed in conducting audits and the provisions of the central excise audit manual as well as the. Adgaudit right to information central excise, chennai. Hi, i received a letter from servicetax gst department about conducting audit in my unit next month. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. The central government gets the revenue from central excise, income tax, service tax and customs, and these taxes are.
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. Special audits excise duty by central excise department. It is not possible for the audit staff to conduct audits of all the units every year. Each kd in pdf format should be uploaded in only one file irrespective. Here we didnt observe that our sale turnover or purchase turnover or excise turnover.
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