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. Circular Instruction. Drawback Schedule. Customs Duty Calculator. Audit. Central Excise Audit Manual. Computer assisted Audit Program Manual Manual for Customs On site Post Clearance Audit Manual for Quality Assurance Review Gallery. · 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.
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. Central Excise Manuals. All Manuals; CBEC's Audit Manual; Cenvat Credit - R. Reckoner; Central Excise Manual; CBEC's Excise Manual ; % EOU Scheme; Compounding of Offences; E-payment of Indirect Taxes; Central Excise Case Laws. Supreme Court; High Court; Advance Ruling Authority AAR; Tribunal - CESTAT; Central Govt. - Revision; Settlement. 2. As you are aware, the existing Central Excise Audit Manual and Service Tax 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.
4 ოქტ. The Central Excise department have brought service tax audit manual (CBEC. Circular No/58/CX dated 3rd September,) which,inter. 18 მაი. The auditing methods and techniques suggested in this manual are A Sales on and after January 1, - Completed Certificate on. Cenvat Credit. B18toB32 i 5. Central Excise Rules and Procedures. B33 to B 6. Implementation and other related issues. B42 to B 7. Audit Manual.
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