Central excise audit manual 2015






















 · Computer Assisted Audit Program Manual 4: Manual For Customs Post Clearance Audit: 5 Manual for Quality Assurance Review 6 Amendment to Manual for Quality Assurance Review 7: Integrated Central Excise and Service Tax Audit Manual (CESTAM) CESTAM - Foreword | CESTAM - Manual www.doorway.ru Annexures | Service Tax. 21 rows · Central Excise Manuals. All Manuals; CBEC's Audit Manual; Cenvat Credit - R. . 10 rows ·  · Computer Assisted Audit Program Manual 4: Manual For Customs Post Clearance Audit: 5.


CBEC releases Central Excise and Service Tax Audit Manual, 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. Time limit for taking decisions are outlined in the Central Excise Manual, the Adjudication Manual, Audit Manual etc. (v) Time limit for taking decisions are outlined in the Central Excise Manual, the Adjudication Manual, Audit Manual etc. (v) to 2. ARUNKANTH M., Deputy Commissioner. to 3. The Guwahati Audit Commissionerate came into existence on It is under jurisdictional control of the Chief Commissioner, Shillong Zone. It has concurrent jurisdiction with four Commissionerates namely Guwahati Central Excise Service Tax, Shillong Central Excise Service Tax, Dibrugarh Central Excise Service Tax and Shillong Customs, covering the entire North Eastern Region.


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. CBEC vide Circular No. /02/CX., Dated: Febru has introduced risk based audits for Central Excise and Service Tax which will supersede past, norms / guidelines issued by the Board for conduct of audit by the Commissionerates. CBEC has now revised the existing norms for conduct of audit and has taken into account the availability of manpower in the Audit Commissionerate. Central Board of Excise Customs. Directorate General of Audit. Foreword. It gives me immense pleasure to present this new integrated Central Excise and Service Tax Audit Manual (CESTAM, ), which has been approved by Board. 2. As you are aware, the existing Central Excise Audit Manual and Service Tax Audit Manual were last updated in 20respectively.

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