9911796707
TMI BlogGuidelines regarding Structure, Administrative set up and Functions of Audit Commissionerates - regX X X X Extracts X X X X X X X X Extracts X X X X ..... there would be 23 Central Excise Zones and 4 Service Tax Zones with each zone having one or more Audit Commissionerates. Each Audit Commissionerate would cover assessees registered under the jurisdiction of 3 to 5 Executive Commissionerates. Principal Chief Commissioner and Chief Commissioner shall assign the jurisdiction of Audit Commissioner in the zone, decide the location of Audit Commissionerates and its subordinate offices. Following guidelines may be followed while finalizing the location and organizational structure of Audit Commissionerate and its subordinate offices, subject to deviations needed to cater to the local requirements. Location of Audit Commissionerate: 2.1 The headquarters and the subordinate offices of the Audit Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne subordinate officer. Configuration of Audit Commissionerate: 3.1 Audit Commissionerate would comprise of a Headquarters similar to an Executive Commissionerate and subordinate offices proposed to be called Circles similar to a Divisions. The Circles would be headed by a Deputy or Assistant Commissioner. The Circles would comprise of Audit Groups equivalent to the Range offices which would have Superintendents and Inspectors. 3.2 Audit Commissioner would be Head of the Department and the headquarters would have two Additional or Joint Commissioners, who are in turn would be supported by two Deputy or Assistant Commissioners each. 3.3 The proposed sections in the Headquarters are: i. Planning and coordination section to look after sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Executive Commissionerate between two Audit Commissionerates / Audit circles should be avoided. 3.7 In addition to geographically defined Circles, the Audit Commissionerates may have functionally oriented Circles for conducting Theme/Issue based audit (for example Insurance, telecom, Banking services or specific commodities etc) and its territorial jurisdiction should cover the jurisdiction of the entire Audit Commissionerate. Organisational Structure of Audit Commissionerates Staffing norms: 4.1 Headquarters shall be manned by one Commissioner, two Additional or Joint Commissioners and three or four Deputy Commissioners. 4.2 Each Audit Circle shall be headed by Deputy or Assistant Commissioner and will also comprise of Audit Groups ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the Audit Commissioner. 5.3 Audit Commissionerate shall issue the show cause notice, wherever necessary, after the audit objections are confirmed in the MCMs. The show cause notice shall be answerable to and adjudicated by the Executive Commissioner or the subordinate officers of the Executive Commissionerate as per the adjudication limits prescribed the Board. Audit function will end with the issuance of show cause notice and further action including adjudication and follow-up shall be the responsibility of Executive Commissioner. 5.4 Litigation after adjudication proceedings (including defending the order before the appellate forums-Commissioner (Appeals)/Tribunals/Courts) shall be the responsibility of Executive Commissioner. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.9 Audit should be so conducted that the assessee is least inconvenienced. Documents as prescribed in the manual should be called and preparatory work finalized ahead of audit. Audit should be completed expeditiously and as soon as the Final Audit Report is prepared , it should be ensured that a copy of the Final Audit Report including ' NIL ' report is dispatched or provided to the assessee under acknowledgement to be kept in Assessee Master File. 5.10 Currently, audit is undertaken for each tax separately even though the business and financial records verified during the audit remains common for all the three tax administered by the Board . In order to improve the efficiency of audit process, it has been decided that coordinated and int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Companies Act, VAT laws to do a comprehensive and meaningful audit. The officers who have gained expertise in this regard are few. DG (Audit) in consultation with NACEN shall develop appropriate modules for training of officers in audit functions and inform field on further progress. As it takes time for officers to gain expertise in audit techniques , appropriate transfer policy to be followed by Zones shall be prepared by the DG, Audit with due approval of the Board so that the department can adequately use officers for audit after they have acquired the necessary skills . Suggested transfer policy shall be circulated by the DG , Audit after approval of the Board . Removal of difficulty - 7.0 Past guidelines and instructions on the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
