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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 ..... ssionerates - reg On implementation of cadre review 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subordinate office, assessees with same PAN number should be assigned to one 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her an entire Commissionerate or some Divisions of an Executive Commissionerate. 3.6 Division of the jurisdiction of 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e MCM. 5.2 On points of difference, further consultations may be held for a maximum period of 15 days. In case the difference persists, the final decision to issue show cause notice rests with 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 Liti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es by Cost Accountants / Chartered Accountants. The Audit Commissioners shall be the competent authority to order Special Audit, either on their own satisfaction or on a reference received from the Executive Commissioner. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls in accountancy and handling of financial / SAP or ERP related databases apart from domain knowledge of Central Excise, Service Tax and Customs law and procedures. The officers need to gain knowledge of compliance requirements under Income Tax, 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 ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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