Central excise and service tax audit manual 2015

Revenue Audit Manual Direct Taxes Office of the Comptroller and Auditor General of India Central Excise and Service Tax etc.). Audit of Central Excise started in Regular audit of Income Tax Receipts and Refunds commenced from 1 April The audit of Receipts (Direct Taxes. I (11)GL/Housekeeping/Audit Patna// dated The Monitoring Committee Meeting in respect of all the Audit Circles of Audit Commissionerate, Patna for the Month of June, July Augst is scheduled to be held on ( AM) at Patna. The objective of revenue administration is optimising revenue collection as per. Service Tax Audit. Central Excise Audit Manual Computer Assisted Audit Program Manual Manual For Customs On-Site Post Clearance Audit Manual for Quality Assurance Review Contact; News Flash. सतर्कता जागरूकता सप्ताह .

Central Board of Excise and Customs (CBEC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, Service Tax and Narcotics to the extent. 3 CHAPTER 1 INTRODUCTION Purpose: The purpose of this manual is to outline the principles and policies of audits conducted under the Central Excise Act, , the Finance Act, and the Rules made there under. Guidelines provided herein are intended to ensure that the audits of Central Excise and Service Tax assessees and taxpayers are carried out in a uniform, efficient and. taxes) and Indirect Taxes (Customs, Central Excise and Service Tax etc.). History of Receipt audit goes back to when audit of Customs commenced. Audit of Central Excise started in Regular audit of Income Tax Receipts and Refunds commenced from 1 April The audit of Receipts (Direct Taxes.

3 CHAPTER 1 INTRODUCTION Purpose: The purpose of this manual is to outline the principles and policies of audits conducted under the Central Excise Act, , the Finance Act, and the Rules made there under. Guidelines provided herein are intended to ensure that the audits of Central Excise and Service Tax assessees and taxpayers are carried out in a uniform, efficient and comprehensive manner, adhering to the stipulated principles and policies. Scope: The manual. The manual covers subjects that are related to principles, policies and special issues pertaining to conduct audit of Central Excise and Service Tax assessees and taxpayers. The manual does not deal with legal interpretations and rulings on Central Excise and Service Tax matters. The manual does not contain answers to all the problems that may arise in the day-to-day audit work. In such cases, the auditor has to apply his mind, keeping in view the spirit of the principles and. CBEC releases Central Excise and Service Tax Audit Manual, Lavish Dey Updates Febru. This Tax Alert which provides an update on the integrated Central Excise and Service Tax Audit Manual, (CESTAM ). The purpose of the CESTAM is to outline the principles and policies of audits conducted under Central Excise and Service tax.