Central Excise and Service Tax Audit Manual - CBEC

1. Topics

2. INTRODUCTION

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3. MANAGEMENT OF CENTRAL EXCISE AND SERVICE TAX AUDIT

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4. AUDITOR’S RESPONSIBILITY AND AUTHORITY

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5. PRINCIPLES OF AUDIT

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6. SELECTION OF ASSESSEE/TAXPAYERS FOR AUDIT

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7. AUDIT - PREPARATION AND VERIFICATION

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8. EXPORT ORIENTED UNITS

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9. PREPARATION OF AUDIT REPORT AND FOLLOW UP

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10. GUIDELINES FOR CONDUCTING AUDIT OF MULTI LOCATION UNITS (MLU) AND MULTI LOCATION SERVICE PROVIDERS (MLSP)

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