Central excise audit manual for ea-2000

Mar 17, 2017 audit report under vat law ca final may10 video by edupedia world. Hence, the broad framework of ea 2000, as currently laid down in ceam 2008, is. 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. The central board for excise and customs cbec visualized the introduction of selfassessment as being complementary to invoicebased assessment, which would in turn facilitate the introduction of central vat cenvat. Central excise revenue audit office of director general of. Hi, i received a letter from servicetax gst department about conducting audit in my unit next month. Central excise revenue audit office of director general. Customs central excise service tax caap referencer.

Audit report cannot be the sole ground for invoking. 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. Service tax audit cell is functioning headed by the jointaddl. Commissioner under the overall supervision of the commissioner. 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. Whether any audit needs to be done for excise purpose and if yes, who is. Regarding excise audit 2000 ea 2000 guidelines circular no. Last year were facing ea2000 audit from excise commissioner office. The purpose of this manual is to outline the principles and policies of audits conducted under the central excise act, 1944, the finance act, 1994 and the rules made there under. The observation made in the context of central excise but also found to be relevant to service tax is reproduced below. Central excise instructions relating to adjudication in the central excise manual regarding.

Indian customs notifications dgft notifications service. Adgaudit right to information central excise, chennai. Selection of units for audit is extremely important as it permits deployment of the existing administrative resources for achieving effective audit results. The central excise officers will not visit the manufacturing unitshops. Officers, when posted to the audit commissionerate for the first time, should invariably be sent for training in ea 2000 and financial accounting so that they have. For the said purpose, the necessary documents were demanded from the petitionersassessees. 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. Service tax no ea 2000 audit by departmental officers.

Faq on central excise duty on articles of jewellery ganesh k. Table of contents central board of indirect taxes and. According to the audit standards laid down in the manual, the audit programme is an outline of all the procedures to be followed by the auditors. This proforma is based on the ea2000 audit being carried out on the central excise side. Central excise manual, chapter15, introduction, procedure of. Central excise audits practical perspective for assessees. Dear sir, we have received letter for audit of our one firm under audit scheme ea 2000. The the type of functional areas which can be subject matter of audit in relation to central excise are.

It is indeed a great pleasure to provide the gst audit manual 2019, after approval by the board. Normally, there are about to 1500 assessees under the jurisdiction of a central excise commissionerate. Appeals before cegat application for early hearing reg. Section,41bi particulars of organization, functions and duties. Excise audit manual 2008 free ebook download as pdf file. A central excise service tax audit cell headed by the jointaddl commissioner, functions under the overall supervision of the commissioner.

Division vii the area covered by pin codes 411037, 411041, 411043, 411051 and 411046 of haveli taluka of pune district. 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. Consequent upon issueance of revised frequency norms prescribed for audit of service tax assessee by the director general audit, new delhi vide their letter f. The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. 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. Tax and combined central excise and service tax audit commissionerates all. Audit report under vat law ca final may10 video by edupedia world. 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 cera wing function under the charge of a group officer supported by field inspection parties and head quarter staffs. 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. He is also a joint author of many books on central excise and service tax and vat.

Ea 2000 audit conducted by the departmental officers 2. Tiol tax news, gst, income tax, service tax, customs. He has helped the authors in authoring different editions of a book on central excise law and procedure, published by centax publications p ltd. The departmental audit under caap will involve examination and analysis of business private records that are maintained electronically. As per ea2000 norms of central excise audits, the following. New norms are in force from june 2006 and are applicable to all taxable services taxmanagementindia com principles of audit the purpose of ea 2000 audit is to resolve tax non compliance issues and. Ea 2000 audit was therefore held to be participative audit. Without the central excise registration return cannot be filed as the. Accordingly, an auditor means, a central excise officer entrusted with the duty of conducting audit.

Excise audit manual including ea 2000 january 2003 centax publications pvt. Audit under central excise cera ea2000 how to handle audit. The computer assisted audit starts with a meeting between the caap auditor and assessees accountingsystems staff. Revised version of central excise audit manual and standard audit programme was drafted and launched with the approval of board in september,2003. Now coming to the statutory audit procedure, the purpose of audit, as available in the manual published by the institute of chartered accountants of india in respect of ea audit and cera audit under chapter 17 is that the idea behind such conduct of verification is to reasonably ensure that no amount, which under the central excise law is. S ravi shankar, ca madhukar n hiregange the book is not only a conventional book on auditing but has approached the subject of excise audit from the legal standpoint apart from procedure and techniques of audit. To make central excise audit more professional and result oriented in the wake of introduction of selfassessment and acceptance of. Special audit by nominated cost accountant pertaining. However, the audits under gst had been put on hold primarily for the reason so that the database of returns including annual return is available for one full accounting period 2. Efforts should be made to have the audit done by teams of officers who are already familiar with ea2000 audit. Central excise manual, chapter15, introduction, procedure. First edition of service tax audit manual was prepared and released to field formations in october,2003.

Here we didnt observe that our sale turnover or purchase turnover or excise turnover. It is the view that assessment should be the primary function of the central excise officers. It is not possible for the audit staff to conduct audits of all the units every year. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. A brief overview of the ea 2000 process of audit is given in the succeeding. Selective audit will be done by jurisdictional central excise officer or by an. Special audits excise duty by central excise department.

Import export data, export import shipment data from customs. Jul 21, 2008 last year were facing ea2000 audit from excise commissioner office. It also discharges revenue audit which covers central excise, service tax and customs laws during which time the assesses were examined by cera audit party to point out the deficiencies, leakage of revenue and non recoveries of dues by the central excise department. By arun jain, superintendent of central excise, ahmedabad. In that, they can audit last 5 years, where excise part was clear. Referencer customs central excise service tax caap. Table of contents central board of indirect taxes and customs. Guidelines provided herein are intended to ensure that the audits of central excise and service tax assessees and taxpayersare carried out in a uniform, efficient and comprehensive manner, adhering to the stipulated.

Audit audit of the central excise service tax assesses is being conducted as per norms prescribed by the departments audit manual based on ea2000. Ea2000 audit conducted by the departmental officers 2. Excise audit2000ea2000further guidelines for implementation i am directed to say that certain views have been expressed by various commissionerates regarding implementation of the excise audit2000 ea2000. 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. 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.

Central excise covering all audits by central excise officers under ea2000 using new audit manual, standard audit programme and working papers instructions regarding. Caap manual 2009 home page of central board of excise and. Central excise notifications circulars public notices. Eximkey india dgft, customs, excise, export import policy, foreign.

It is a fact that central exciseservice tax audit was, till the year 2000, at the nadir of the priority areas of any management. Revenue audits can be seen as participative audits and. He had contributed substantially for revising the icai study material on indirect taxes in 2001. Hence, the broad framework of ea2000, as currently laid down in ceam 2008, is. Audit under ea2000, central excise tax management india. Audit under service tax is covered by section 14aa of central excise act 1944 as applicable to. 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. New system of department audit the revenue department his introduced a new system of central excise audit called ea 2000 using professional, financial, accounting and audit principles to replace current system which is more a mechanical checking of records. Selfassessment on the part of the taxpayer is only a facility and cannot and must not be treated as a.

The central excise officers will not visit the manufacturing unitshopsplace 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. 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 e f 28 5. And telling that this ea 2000 was applicable to dealers also from this year, where turnover is morethan 5 crores. Aug 21, 20 central excise audit a practical perspective. As per ea2000 norms of central excise audits, the following shall be the audit frequency. Excise audit manual 2008 audit auditors report scribd. New delhi, and also for the books central excise audit manual and central excise made simple. It was only after the inception of the ea2000, that the auditors started looking into the financial statements of the assessees, which ultimately drew the attention of the senior management, once the revenue. Salient features of excise audit 2000 central excise, chennai. The system of manual audit is not adequate to handle the auditing of such assessees. 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. Guidelines provided herein are intended to ensure that.

Trained in auditing of electronic records, the central excise officers who shall conduct computer assisted audit shall use commercial and custom software on secure departmental computers for this purpose. The initial guidelines are contained in boards circular no. The central excise revenue audit is conducted under the overall supervision of the principal director of audit central, kolkata. Service tax is an indirect tax administered by central excise department. Caap manual 2009 home page of central board of excise. Excise audit scheme ea2000further guidelines for implementation it is a directed to say that certain views have been expressed by various commissionerates regarding implementation of the excise audit2000 ea2000. 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. Excise audit2000ea2000further guidelines for implementation.