Manner of Scrutiny of ER1, ER2 and ER3 returns and returns submitted by Dealers by the proper officer - regarding

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..... and ER3 returns and returns submitted by Dealers by the proper officer - regarding. These guidelines supersede the earlier instructions issued vide Circular No.818/15/2005-CX from F.No.224/1/2005-CX.6 dated 15th July, 2005 and Circular No.249/83/96-CX issued from F.No.206/1/96-CX.6 dated 11.10.96. These guidelines seek to explain the content of the Return Scrutiny Manual, which has been prepared .....

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..... ary scrutiny (to be called the 'scrutiny of return'), all returns would be scrutinized as per the checklist given in Annexure-1 to this Circular, which is also contained in Chapter 2 of the Manual. This would involve checking the correctness of the information furnished, the timeliness of payment of duty and the timeliness of filing the return. For example, whether the 8-digit CETSH exists, and if .....

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..... oject is implemented, preliminary scrutiny would be done by the system. The manner in which the system would conduct the scrutiny has been outlined in Chapter-3 of the Return Scrutiny Manual. Until the implementation of the ACES project, preliminary scrutiny would be done manually in terms of the procedure laid down in the para-3 supra. Chapter-2 of the Return Scrutiny Manual explains in detail th .....

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..... returns, the jurisdictional Joint/Additional Commissioner should not select returns of those units which are to be mandatorily audited. Further, once a return of an assessee has been selected, the return of the assessee should not be selected again for the next 12 months. The Joint/Additional Commissioner should also assign some returns of selected EOUs (ER2 return) and quarterly returns of dealer .....

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..... ould be called for verification in terms of sub-rule (4) of Rule 12 of the Central Excise Rules, 2002. 8. Scrutiny done as per the checklist along with the observations should be signed by the Divisional Assistant/Deputy Commissioner who should also indicate the action taken on the basis of the scrutiny outcomes. 9. The field officers should carefully go through the Return Scrutiny Manual and fo .....

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