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. 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 essential philosophy of ea 2000 is that this audit is based on the scrutiny of business records of the assessee. 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. The audit of all units is being conducted by a team of officers comprising of superintendents and inspectors.
Audit ea2000 amended as ea2008 2728 9 modes of payment of duty 16 17 antievasion activities 28. Central board of excise and customs, the governing body for. Ensuring that the ez 2000 methodology is observed in conducting audits and the provisions of the central excise audit manual as well as the. Hence, the broad framework of ea2000, as currently laid down in ceam 2008, is. Audit under central excise cera ea2000 how to handle audit central excise practice manual central excise. Mar 17, 2017 audit report under vat law ca final may10 video by edupedia world. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and acceptance of. Normally, there are about to 1500 assessees under the jurisdiction of a central excise commissionerate. Selection of units for audit is extremely important as it permits deployment of the existing administrative resources for achieving effective audit results. Faq on central excise duty on articles of jewellery ganesh k. Both central excise and service tax audit manuals are based on ea 2000 audit methodology. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Other units will be audited on the basis of the existing audit manual. The central excise revenue audit is conducted under the overall supervision of the principal director of audit central, kolkata.
Central excise and service tax which, when implemented, would automate the preliminary. It is indeed my proud privilege to launch this website of central excise audit commissionerate, jaipur, more particularly in the. Import export data, export import shipment data from customs. Customs central excise service tax caap referencer. Departmental circular nor a manual of instructions issued by the central board of. The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. Audit audit of the central excise service tax assesses is being conducted as per norms prescribed by the departments audit manual based on ea2000. This is a more systematic form of audit wherein the auditors are required to gather basic information about the assesee and analyze them to find out vulnerable areas. As per ea 2000 norms of central excise audits, the following shall be the. Hence, the broad framework of ea 2000, as currently laid down in ceam 2008, is.
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. The introduction of cestam, 2015 is, therefore, a tiny but significant steps in this direction. Central excise and service tax audit norms to be followed by the audit commissionerates. Audit under central excise cera ea2000 how to handle. Manual for the scrutiny of central excise returns 2008 3 contents preface 5 list of abbreviations 6 chapter 1. A central excise service tax audit cell headed by the jointaddl commissioner, functions under the overall supervision of the commissioner. 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. Adgaudit right to information central excise, chennai. It is an indirect tax paid by the manufacturer, who passes. Audit commissionerates have been created with an objective to improve the functional efficiency of audit in the field formations. The the type of functional areas which can be subject matter of audit in relation to central excise are. 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. Ea 2000 audit conducted by the departmental officers 2. Jul 21, 2008 last year were facing ea2000 audit from excise commissioner office.
Audit report under vat law ca final may10 video by edupedia world. 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. A brief note explaining the methodology adopted for ea 2000 audits and the steps. Mandatory detailed scrutiny of minimum 2% to a maximum of 5% of returns received within a monthto be conducted following prescribed scrutiny procedures. Special audits excise duty by central excise department. The system of manual audit is not adequate to handle the auditing of such assessees. Commissioner under the overall supervision of the commissioner. Audit by controller and auditor general audit by government on department termed as cera central excise receipts audit 3. The audits under ea 2000 hereinafter referred to as the audits protocol although started on an experimental basis in the year 2000 gained prominence over the years and have become one of the most emphatic wings of any excise commissionerate.
Excise audit 2000 excise audit 2000 ea 2000 is a new system of audit initiated from 1st december 1999. This erstwhile collectorate was having wide jurisdiction of. Ea2000 audit conducted by the departmental officers 2. It is an indirect tax paid by the manufacturer, who. The audits under ea2000 hereinafter referred to as the audits protocol although started on an experimental basis in the year 2000 gained prominence over the years and have become one of the most emphatic wings of any excise commissionerate. Central excise and service tax audit norms to be followed by the audit commissioneratesreg 1. The cera audit, in fact, is the examination of the assessees. As per excise law and procedures,ssi exemption is available if. 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. Monitoring committee meeting mcm for the month of january, 2020 is scheduled to be held on 07. Central excise audits practical perspective for assessees taxguru.
Salient features of excise audit 2000 central excise, chennai. 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. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. For the said purpose, the necessary documents were demanded from the petitionersassessees. 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. In that, they can audit last 5 years, where excise part was clear. Excise audit 2000 ea 2000 is a new system of audit initiated from 1st. Revised version of central excise audit manual and standard audit programme was drafted and launched with the approval of board in september,2003. Excise law to check compliance of procedures and also leakage of revenue, if any. Central excise manual, chapter15, introduction, procedure of.
Inauguration of customs canine centre at attari, amritsar by dr. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Meanwhile, with the implementation of cadrerestructuring in october 2014, audit commissionerates have started functioning with powers to conduct integrated audits. Special audit by nominated cost accountant pertaining. Accordingly, an auditor means, a central excise officer entrusted with the duty of conducting audit. Both central excise and service tax audit manuals are based on ea 2000 audit. 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 under central excise cera ea2000 how to handle audit. Introduction, information and procedure of excise audit 2000, procedure of excise audit. The central excise and service tax audit manual issues with the approval of the. Small taxpayers 2 to 4 working days including audit of the.
Service tax no ea 2000 audit by departmental officers. Selection of assessees shall be based on risk score and procedure for using it shall be as per dg audit vide letter f. Home page of central board of indirect taxes and customs. By arun jain, superintendent of central excise, ahmedabad. 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. Integrated central excise and service tax audit manual 2015. 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 departmental audit under caap will involve examination and analysis of business private records that are maintained electronically. 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. For the said purpose, the necessary documents were demanded from the. 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 trading turnover is not to be considered for the.
Certificate for recovery under section 142 iii of the customs act, 1962 as made applicable issued to commissionearate central excise, banglorei. 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. Central excise service tax audit norms cbec circular. First edition of service tax audit manual was prepared and released to field formations in october,2003. The manual for scrutiny of service tax returns seeks to put into place a twopart 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. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. Referencer customs central excise service tax caap. The cera wing function under the charge of a group officer supported by field inspection parties and head quarter staffs. An effective taxpayer audit plays a key role in improving compliance and augmenting tax revenues. Manual for the scrutiny of central excise returns 2008 7 chapter 1. Such small jewellers will be eligible for exemption upto rs. Guidelines provided herein are intended to ensure that the audits of central excise and service tax assessees and taxpayers are carried out in. Service tax audit cell is functioning headed by the jointaddl. Here we didnt observe that our sale turnover or purchase turnover or excise turnover.
Regarding excise audit 2000 ea 2000 guidelines circular no. The central excise officers will not visit the manufacturing unitshopsplace of. 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. Office of principal director of auditcentral, kolkata. Excise audit 2000 ea 2000 is a new system of audit initiated from 1st december 1999. Commissioner of central excise can order for valuation audit at any stage of enquiry. Union report 3 of 2017 revenue indirect taxes central excise cag. Audit circlei audit circleii audit circleiii audit circleiv audit circlev audit circlevi audit circlevii audit circleviii. 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. 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 erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. This is a more systematic form of audit wherein the auditors are required to gather basic information about the assesee. 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. Rules, 2000 vii central excise removal of goods at concessional rate of duty for manufacture of excisable goods rules, 2001. Tiol tax news, gst, income tax, service tax, customs. All assesses are subject to ea2000 audit as contained in new audit manual and working x x x x extracts x x x x. Caap manual 2009 home page of central board of indirect. The manual for scrutiny of service tax returns is organized into four chapters. 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. It is not possible for the audit staff to conduct audits of all the units every year. Rule 101 of the central goods and service tax rules, 2017.
136 369 509 753 723 223 413 1409 211 843 866 713 1474 1352 908 272 414 979 54 1425 90 551 1068 716 1077 1108 338 655 496 27