TMI BlogStrategy for audits in 2017-18 consequent to GST - Audit by Central Excise and service Department to continue for the accounting year 2016-17 and for the past periodX X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity of audit in GST will take some time to start. The audits in GST regime will require availability of records / documents of at least one year period. Once a sturdy database is available a clearer picture of the tax payer along with the nature of his transactions would emerge. This would assist in better risk-based analysis for identifying taxpayers for audit. 2. Pre-GST, there were 45 Audit Commissionerates and under GST there are 48 Audit Commissionerates. There should be no break in the functioning of these Commissionerates and the records / documents for the accounting year 2016-17 would need to be adequately checked to plug any revenue leakage. The process of audits would continue as in the earlier years to that extent. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise and Service Tax respectively for each Audit Commissionerate is being sent by email to the Chief Commissioner of GST and Central Excise, as well as to the zonal units of the Directorate General. In case new Audit Commissionerate has been created in your zone or the jurisdiction of the existing Audit Commissionerate has been rearranged, the assessees from the said list should be assigned to the respective Audit Commissionerate. The list contains the CDR code which can be used for such distribution. The salient features of the said list are as under: (i) The categorisation and risk evaluation has been carried out on the Central Excise Returns ( ER1 , ER2 and ER3 ) and Service Tax ( ST3 ) data provided by EDW for the finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer contains the CDR code which can be used for such distribution. The salient features of the said list are as under: (i) The categorisation and risk evaluation has been carried out on the Central Excise Returns ( ER1 , ER2 and ER3 ) and Service Tax ( ST3 ) data provided by EDW for the financial years 2015 -16 and 2016 -17. (ii) The categorisation of the taxpayers into Large, Medium and Small, has been carried out in exactly the same manner as was done in last two years. A document containing the threshold limits for Audit Commissionerates will also be sent by email. Since there has been no feedback from field formations on the assumption on working strength used by this Directorate General, the same assumption of 50% of Sanct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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