Excise audit manual 2008

MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS 3 Contents Preface 5 List of Abbreviations 6 CHAPTER 1: Introduction to the Returns’ Scrutiny Process 7 Self-assessment and the Role of the Central Excise Department 7 Scrutiny of Returns 8 Correctness of Assessment 8 The Compliance Verification System 9. 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. Scope: The manual covers subjects that are related to principles, policies and special issues pertaining to conduct of a Central . Audit Manual were last updated in 20respectively. 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. Meanwhile, with the implementation of cadre-restructuring in October , Audit Commissionerates have started functioning with powers to .

5. This Manual explains the procedure of conducting OSPCA. As may be observed, it draws heavily from Central Excise Audit Manual, and Service Tax Audit Manual, wherein on site audit is prevalent for some time. Hence, it would be useful for OSPCA Auditors to refer to these Manuals. This is especially relevant for Auditors with Customs. 2. The air transportation excise taxes were scheduled to be repealed as of October 1, A number of Acts have provided a continuous extension of the air transportation excise taxes. At the time this guide was written, the tax has been extended through J. This guide will be updated for any legislative changes which occur after June The undersigned is directed to refer to notification No. 28/CE(NT) dated , wherein the officers of Directorate General of Audit have been appoint.

The information in Department of Revenue's field audit manual is provided for the underreporting of transactional tax (including excise tax of banks. 24/12/ guidelines to be followed by Revenue, taxpayers and tax ensuring compliance with excise licensing requirements. 1, 19/08/, GOODS AND SERVICES TAX AUDIT MANUAL APPROVED BY GOVERNMENT OF HP. 2, 29/09/, Regarding SOP TDS. 3, 29/09/, FAQs on TCS under GST.