Central excise audit manual 2008 annexure a

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. 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. (English), Circular issued for manual filing and processing of refund claims in respect of zero-rated supplies, Letter regarding requirement of IT infrastructure at Customs formations, Details of Vendors providing E-seals to exporters, Step by Step Guide for GST Enrolment for existing Central Excise / Service Tax Assessees, Refund of IGST paid.

(i) Fine tuning of Central Excise Audit Manual and Standard Audit Programmes. (ii) Drafting of Service Tax Audit Manual. (iii) Formulation and Implementation of the Framework for conducting Post-clearance Audit in Customs. (iv) Introduction of a System of Quality Assurance Reviews to ensure compliance of EA process. As per EA norms of Central Excise Audits, the following shall be the audit frequency. Amount of annual total duty (Cash + envat) paid by the assessee. FFrequency of Audit. Above 3 Crores. Once in every year. Between 1 Cr - 3 Cr. Once in two years. Between 50 Lacs and 1 Crores. Once in Five years. Central Excise Manual Chapter 1 Part-I, Introduction, An Overview Of Central Excise, Chapter2 Part-I Registration And ECC NUMBER, New Excise Control Code ECC Number, Chapter-3 Assessment Classification Valuation Provisional Assessment, Classification, Valuation, Provisional-Assessment, Manner of Payment of Duty and Account Current, Scrutiny Of Assessment, Chapter 4 Invoice System, Transhipment.

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. 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. Central Excise Manual Chapter 1 Part-I, Introduction, An Overview Of Central Excise, Chapter2 Part-I Registration And ECC NUMBER, New Excise Control Code ECC Number, Chapter-3 Assessment Classification Valuation Provisional Assessment, Classification, Valuation, Provisional-Assessment, Manner of Payment of Duty and Account Current, Scrutiny Of Assessment, Chapter 4 Invoice System, Transhipment.