TMI BlogManner of scrutiny of ER-1 and ER-3 returns by the Proper Officer-regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... , prima facie, valid and internally consistent. For example, whether the 8-digist CETSH exists and if so whether the rate of duty is correctly mentioned. It would also involve checking the arithmetical accuracy of information contained in the return e.g. duty payment or the break-up of duty paid in cash and through CENVAT credit. The preliminary scrutiny shall also include checking whether the assessment is consistent with the existing orders on a particular commodity or in respect of the concerned assessee. It should also be verified whether there is any provisional assessment order in respect of the assessee. 4. After the checklist at Annexure - I has been executed it should be completed and duly signed by the Superintendent. Wherever any discrepancies/deficiencies are noticed it shall be the responsibility of the Range Superintendent to take appropriate action including safeguarding the revenue. 5. Apart from the above checks the preliminary scrutiny shall also involve checking and comparison of trends of payment of duty, production, clearance (for home consumption on payment of duty and under exemption and for exports), value, and CENVAT utilization to identify returns for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Division will scrutinize the returns of units paying annual PLA revenue of Rs. crores to 5 crores. Wherever necessary he shall requisition the connected documents including invoices and the records and scrutinize the correctness of assessment. A report of the number of returns scrutinized along with his comments shall be sent to the Commissioner latest by 15th of the month following the month of such scrutiny. 11. Similarly, even six months, the Additional / Joint Commissioner in charge of the Division will scrutinize the returns of units paying annual PLA revenue of more than Rs. 5 crores. Wherever necessary he shall requisition the connected documents including invoices and the records and scrutinize the correctness of assessment. A report of the number of returns scrutinized along with his comments shall be sent to the Commissioner latest by 15th of the month of such scrutiny. 12. In case where the scrutiny doe snot reveal satisfactory reasons for the abnormal trends noticed in respect of a return, a reference may be made to the Internal Audit Branch of the Commissionerate giving details of the abnormal trends and the findings of the scrutiny. Also in cases where the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs or capital goods are removed as such + Credit utilised for payment of duty on services) = Closing Balance of CENVAT Credit? : Yes/No 16. Whether the total duty payable is more than the total duty paid? If yes, take necessary action : Yes/No 17. Whether the duty payment was made on the due date? : Yes/No 18. If not, whether interest has been paid for the period of delay? : Yes/No 19. In case the payment was made beyond the period of 30 days whether action under sub-rule (3A) of Rule 12 has been taken. : Yes/No 20. Provisional Assessment (i) Is there any matter under provisional assessment? : Yes/No (ii) If yes, is the provisional assessment covered by bond and security/surety? : Yes/No (iii) Whether entry has been made in the Provisional Assessment Management : Yes/No (iv) If Bank Guarantee is given for the bond, whether it is valid? : Yes/No (v) Is the provisional assessment pending beyond 6 months? : Yes/No (vi) If yes, whether the matter has been brought to the notice of the Commissioner? : Yes/No 21. Adjudication orders passed with respect to the assessee (i) Is there any order pertaining to valuation passed by the adjudicating authority in respect of any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for Home Consumption for each CETSH over the last return. Is there decrease of more than 15% Yes/No 11. Total number of parameters for which the response is 'Yes' Yes/No Name of the Superintendent Signature Date : ANNEXURE 3 I. Register of scrutiny and assessment of returns Financial Year __________________________ Range _______________________ Division _____________________ Commissionerate ____________________ II. Authority : Trade Notice __________ based on Board's Circular No. _______________ issued under F. No. _________ Date ___________. Name and Signature of Range Superintendent ________________________________________. III. INDEX Sr. No. Name of the assessee Page number (s) (1) (2) (3) IV. Page No .________ Name and address of the assessee ________________________________________________________________ _____________________________________________________________________________________________ Registration No. ________________________________ CETSH _________________________________________ ____________ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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