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Integrated Central Excise and Service Tax Audit Manual 2015 (CESTAM-2015)

News and Press Release - Dated:- 29-1-2016 - Government of India Department of Revenue Central Board of Excise & Customs Directorate General of Audit Foreword It gives me immense pleasure to present this new integrated Central Excise and Service Tax Audit Manual (CESTAM, 2015), which has been approved by Board. 2. As you are aware, the existing Central Excise Audit Manual and Service Tax Audit Manual were last updated in 2008 and 2011 respectively. Over the years the Central Excise and Servi .....

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the verification steps for compliance verification of each statute. 3. After the Audit Commissionerates started functioning, this Directorate General undertook the task of bringing out a new integrated Audit Manual in order to meet the challenges of audit in the changed scenario. Feedback on the proposed manual was sought from the field formations. During discussions / interaction, a consensus emerged that, since the department was conducting integrated audits, two separate manuals will defeat t .....

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mation of Audit Commissionerates and Cadre Restructuring has brought new designations and roles of officers. Hence necessary changes have been carried out with regard to the designations like Principal Chief Commissioner and Principal Commissioner. (Circular No. 985/09/2014-CX in F. No. 206/03/2014-CX.6 dated 22/09/2014) and the new roles and responsibilities of the officers of Executive Commissionerate and Audit Commissionerate. These have been suitably incorporated. ii. The norms for selection .....

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ion, evaluation of internal controls, scrutiny of annual financial statement, audit plan, audit verification, working papers, apprising the assessee about irregularities noticed and ending with suggestions for future compliance have been streamlined and brought under one chapter. The repetitions in the earlier manuals have been removed. iv. Separate Annexures have been prepared containing detailed verification checks for Central Excise and Service Tax. The annexures have been developed in consul .....

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