May 02, 2016 the cera audit, in fact, is the examination of the assessees. 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. I order recovery of interest at the prescribed rate on the amount of wrongly availed cenvat credit under the provisions section 11ab of the central excise act, 1944 read with rule 14 of the cenvat credit rules, 2004. For the said purpose, the necessary documents were demanded from the petitionersassessees. Audit under central excise cera ea 2000 how to handle audit ocess of receipt, storage, production and clearances of goods with a view to check whether the assessee is paying the central excise duty correctly and following the central excise procedures.
Office of the chief commissioner central excise, customs. Cera central excise revenue audit ceta central excise tariff act. Integrated central excise and service tax audit manual 2015 cestam2015. Hence, the broad framework of ea 2000, as currently laid down in ceam 2008, is. He is also a joint author of many books on central excise. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. For example, the auditor may check the figures of clearance of finished goods. Revenue audit manual 31800 i preface revenue audit preface this is for the first time that a fullfledged revenue audit manual has been prepared for use of the revenue audit sector of the local and revenue audit directorate.
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. Attention of field formations is invited to boards circular no. Checklist for central excise compliance the manual is divided into six parts. Appraising manual and opm on cbec site right informer. The system of manual audit is not adequate to handle the auditing of such assessees. Here we didnt observe that our sale turnover or purchase turnover or excise turnover. Central board of excise and customs home page of central.
Section,41bi particulars of organization, functions and duties. Special audit by nominated cost accountant pertaining. He has helped the authors in authoring different editions of a book on central excise law and procedure, published by centax publications p ltd. Hi, i received a letter from servicetax gst department about conducting audit in my unit next month. Tiol tax news, gst, income tax, service tax, customs. Each part provides explanatory notes and guidance note to facilitate personnel handling compliance. Respected sir, the appraising manual and manual of office procedure, which are the two main source of working procedures, are rarely available in offices and these are not made available in the cbec website too.
As per ea 2000 norms of central excise audits, the following shall be the audit frequency. Ea 2000 audit conducted by the departmental officers 2. A brief overview of the ea 2000 process of audit is given in the succeeding. 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. Audit by controller and auditor general audit by government on department termed as cera central excise receipts audit 3. Thus, for example, this can relate to the difference between the amount of input. Departmental circular nor a manual of instructions issued by the central board of. Part one legal compliance to be ensured on daily basis. Central excise instructions relating to adjudication in the central excise manual regarding. Central excise revenue audit office of director general of. The service tax audit manual outlines procedures to be. 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. Excise audit2000ea2000further guidelines for implementation. Organisation structure of directorate general of audit.
Audit under service tax is covered by section 14aa of central excise act 1944 as applicable to service tax and. Caap manual 2009 central board of indirect taxes and customs. Central excise notifications circulars public notices. 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.
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. This manual will facilitate the work of all revenue auditors entrusted with the task of audit. The directorate general of audit, an organization under ministry of finance, department of revenue was created by the central board of excise and customs renamed as central board of indirect taxes and customs in july 2000 with headquarters at new delhi. Frequently asked questions for general information not statutory provisions question 1. An overview of the process, gains and highlight of computer assisted audit program in c.
Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of gst issued click here. Aug 21, 20 central excise audit a practical perspective. Central excise covering all audits by central excise officers under ea 2000 using new audit manual, standard audit programme and working papers instructions regarding. The central excise and service tax audit manual issues with the. Central excise manual, chapter15, introduction, procedure of. 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. Central excise act 1944 chapter ii and iia dealing with levy and collection ofcountervailing duty and central excise tariff act 1985 5 mcqs iv. Mar 17, 2017 audit report under vat law ca final may10 video by edupedia world. Training in excise audit 2000 instructors guide asian development bank.
Central excise duty which is an indirect tax imposed on those goods which are weaved in india and are meant for home consumption. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. Referencer customs central excise service tax caap.
Salient features of excise audit 2000 central excise, chennai. Section 4 of the finance act, 2003levy and collection of national calamitycontingent duty. 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. Other units will be audited on the basis of the existing audit manual. Central excise revenue audit office of director general. Service tax no ea 2000 audit by departmental officers. Audit is a verification of financial accounts and other records particularly records relating to production, clearance of goods or provision of service by the assessees to ascertain that duties of central excise service tax are correctly paid. It has completed almost five cycles as on date and after incorporating various amendments to the processes and procedures along the way including the introduction of a new audit manual from september 2001 is in its current version 2005.
Audit under central excise cera ea 2000 how to handle audit central excise practice manual central excise. More recently, in july 2000, under the cidaassisted capacity building project, a detailed business process reengineering exercise was initiated. Import export data, export import shipment data from customs. This situation is covered us 1251e, since matter was subjected to an ea 2000 excise audit and ea 2000 was pending and demand was not quantified and communicated to ms chaturbhuj ltd, so no relief will be available to ms chaturbhuj ltd. Jul 21, 2008 last year were facing ea2000 audit from excise commissioner office.
Introduction, information and procedure of excise audit 2000, procedure of excise audit. 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. Chapter iii functioning of director general of audit and. Ensuring that the ez 2000 methodology is observed in conducting audits and the provisions of the central excise audit manual as well as the. 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. Special offer on gst package for cas as per the mou with icai. Excise audit 2000 has come a long way since its official launch by cbec vide circular no. Liquor excise licence compliance procedures manual 2. Audit circlei audit circleii audit circleiii audit circleiv audit circlev audit circlevi audit circlevii audit circleviii.
Central excise audits practical perspective for assessees. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and acceptance of. Effectiveness of internal audit comptroller and auditor. Dear friend, audit is a verification of financial accounts and other records particularly records relating to production, clearance of goods or provision of service by the assessees to ascertain that duties of central excise service tax are correctly paid. Audit under central excise cera ea2000 how to handle audit ocess of receipt, storage, production and clearances of goods with a view to check whether the assessee is paying the central excise duty correctly and following the central excise procedures. Central excise administration which is an older tax going back to 1870. The cera audit, in fact, is the examination of the assessees.
Caap overview free download as powerpoint presentation. Audit ea 2000 amended as ea 2008 2728 9 modes of payment of duty 16 17 antievasion activities 28. Central excise duty is governed by the central government under the authority of entry 84 of the union list list 1 under seventh schedule read with articles 268 to 281 of the constitution of india. Audit report under vat law ca final may10 video by edupedia world. Caap sampling methods result in more precise sampling results. Special audits excise duty by central excise department. Excise act read with central excise valuation rules 2000. Manual for the scrutiny of central excise returns 2008 1 for departmental circulation only. 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. A brief note explaining the methodology adopted for ea 2000 audits. A sample verification of records of the assessees by the audit revealed. The departmental audit under caap will involve examination and analysis of business private records that are maintained electronically. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. In that, they can audit last 5 years, where excise part was clear.
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 capacity building for tax administration. Adgaudit right to information central excise, chennai. Audit under central excise cera ea2000 how to handle audit. 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.
Submitted to the chairman, central board of excise and customs, new delhi. Eximkey india dgft, customs, excise, export import policy, foreign. Audit under central excise cera ea2000 how to handle. 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. Regarding excise audit 2000 ea 2000 guidelines circular no. These gst faqs were released on 21st september, 2016 by the honble finance minister and were based on the model gst law as on june, 2016. Last year were facing ea2000 audit from excise commissioner office. Checklist for central excise compliance accounts knowledge hub. Excise audit 2000 ea 2000 further guidelines for implementation i am directed to say that certain views have been expressed by various commissionerates regarding implementation of the excise audit 2000 ea 2000. It is an indirect tax paid by the manufacturer, who passes. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. Central excise excise audit services service provider from. Union report 3 of 2017 revenue indirect taxes central excise cag. Customs central excise service tax caap referencer.
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