Audit manual 2015 central excise tariff 20

Integrated central excise and service tax audit manual 2015 cestam 2015 cestam 2015 foreword cestam 2015 manual c. Customs act 1962 chapter v, vi, vii, ix, x and xa 10 mcqs ii. Central board of excise and customs home page of central. Manuals home page of central board of excise and customs. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. It gives me immense pleasure to present this new integrated central excise and service tax audit manual cestam, 2015, which has been approved by board. Frequently asked questions for general information not statutory provisions question 1. Particulars required to be published central excise, chennai. Special audits excise duty by central excise department. Central excise manuals ready reckoners home list manuals central excise this law all income tax gst customs fema companies law indian laws wealthtax service tax cenvat credit central excise. Central excise revenue audit manual chapters 20, 22, 23 and 24 5 mcqs books recommended. Revenue audit manual indirect taxes central excise 4. Audit report under vat law ca final may10 video by edupedia world.

Ours is a new commissionerate, one of the 45 such audit commissionerates set up across the country in oct 2014 and after getting. Central excise non tariff notification 12 2015 cent,seeks to amend cenvat credit rules 2004, central excise non tariff notification no. The conditions and procedure relating to export without payment of following type of duties are contained in notification nos. History of receipt audit goes back to 19 when audit of customs commenced. The conditions and procedure relating to export under claim of rebate are contained in notification 192004 central excise n. Central excise and service tax audit manual 2015 cestam2015.

Partc 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 be. It is indeed my proud privilege to launch this website of central excise audit commissionerate, jaipur, more particularly in the year being celebrated as the year of taxpayer services by cbec and its formations. Central excise and service tax audit manual 2015 cestam 2015 view. Particulars required to be published central excise. The number one site of india on taxation tax related issues. The manual consists of eight chapters and 21appendices.

Excisable goods refer to movable and marketable goods which are listed in the schedules to the central excise tariff act. Central excise, rules, tariff, acts, notifications, manual. Inauguration of customs canine centre at attari, amritsar by dr. For most of the goods, excise duty rate applicable before budget was 12. Export tariff and appendix i export tariff and corresponding exemption notifications and appendix i cesses leviable on certain articles on export under various enactments of the government and exemption notifications thereto. Content marks allocation 1 provisions of central excise revenue audit manual chapter 1,3,4,5,8,11,14 to 17,19,20 as amended, 21,22 and 24 5 2 provisions of central excise act and central excise tariff manual chapter 24 of. Audit schedule 2015 16 please select small tax payers unit in service tax small tax payers unit in central excise medium tax payers unit in service tax medium tax payers unit in central excise large tax payers unit in service tax large tax payers unit in central excise directions. Jul 12, 20 central excise has for the past decade been the mainstay of the revenue with service tax and direct taxes stealing the show as far as growth of the taxes are concerned. The directorate has been shouldering the aforesaid responsibilities efficiently. Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of gst issued click here. In order to make audit more efficient and productive, the directorate general of audit has taken many initiatives. Tiol tax news, gst, income tax, service tax, customs. Integrated central excise and service tax audit manual 2015.

Central excise, customs and service tax official website of cochin commissionenrate. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control code ecc number, chapter3 assessment classification valuation provisional assessment, classification, valuation, provisionalassessment, manner of payment of duty and account current, scrutiny of assessment, chapter 4 invoice system, transhipment. For detailed scrutiny of service tax returns, boards circular no. Y2019 20 tender for outsourcing of housekeeping services for office premises of central tax, audit circle, darbhanga and bhagalpur order dated 09. Part i central excise and revenue audit manual 10 marks a the following will be the syllabus and subjects sl. The manual does not deal with legal interpretations and rulings on central excise and service tax matters.

Revenue audit manual direct taxes 2015 office of the comptroller and auditor general of india. The central government gets the revenue from central excise, income tax, service tax and customs, and these taxes are administered by central government. Audit is a verification of financial accounts and other records particularly records relating to production, clearance of goods or provision of service by the assessees to ascertain that duties of central excise service tax are correctly paid. Time limit for taking decisions are outlined in the central excise manual, the adjudication manual, audit manual etc. Manufacturers of excisable goods or any person who deals with. Central excise nontariff notification 122015cent,seeks to amend cenvat credit rules 2004,central excise nontariff notification no. Tariff 201516 home page of central board of excise and customs. Central excise audits practical perspective for assessees. For expenditure audit of central board of direct taxes income tax department, civil audit manual may be referred to. The revenue audit manual on direct taxes will provide guidelines to ensure conduct of audit and preparation of audit report relating to direct taxes. Central excise revenue audit manual 23 and 24 5 mcqs books. Excise law times latest issues b customs 40 percent i. Integrated central excise and service tax audit manual.