Manual for the Scrutiny of Central Excise Returns 2008

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ContentsPreface 5List of Abbreviations 6CHAPTER 1: Introduction to the Returns’ Scrutiny Process 71.1 Self-assessment and the Role of the Central Excise Department 71.1.1 Scrutiny of Returns 81.1.2 Correctness of Assessment 81.2 The Compliance Verification System 91.2.1 How is Returns’ Scrutiny Distinct from Audit? 9CHAPTER 2: Policy Guidelines 112.1 Salient Guidelines to Scrutiny of ER1 and ER3 Returns bythe Concerned Officer 112.1.1 Processing Guidelines Issued by the Board for the PreliminaryScrutiny of Returns 132.1.2 Processing Guidelines Issued by the Board for Scrutinyof Assessment 162.1.3 Guidelines Issued by the Board for Documentation ofReturns Scrutinized 17Annexe 2.1 Checklist for Preliminary Scrutiny of ER1/ER3 Returns 18Annexe 2.2 Checklist for the Selection of ER1/ER3 Returns forDetailed Scrutiny 20Annexe 2.3 Register of Scrutiny and Assessment of Returns 21Annexe 2.4 Monthly Report on Scrutiny of ER1/ER3 Returns 22CHAPTER 3: Automated Scrutiny of Returns 233.1 The Returns’ Scrutiny Module 233.1.1 Types of Returns to be Scrutinized by the AutomatedSystem 233.1.2 The Automated Returns’ Scrutiny Process 24MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS 2008 3
3.1.3 When is a Return Marked for Review? 253.1.4 Mini-risk Parameters and Corresponding Risk Indicators 27CHAPTER 4: Guidelines for the Manual Scrutiny of Assessments 294.1 Selection Guidelines 314.2 Scrutiny Guidelines 314.2.1 Checklist for Scrutiny of ER 1/ ER 2 and ER 3 324.2.2 Checklist for Scrutiny of Quarterly Returns Submitted byDeclarant Dealers 324.3 Documentation of Findings Flowing from the Scrutiny of Assessments 324.4 Guidelines for Range Officers 33Annexe 4.1 Checklist for ER1 and ER3 Returns 34Annexe 4.2 Checklist for Scrutiny of ER2 Returns 43Annexe 4.3 Checklist for Scrutiny of Quarterly Returns Submittedby the Dealers 494 MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS 2008
Page 3: 2 MANUAL FOR THE SCRUTINY OF CENTRA
Page 8 and 9: Chapter 1: Introduction tothe Retur
Page 10 and 11: Select units could be chosen depend
Page 12 and 13: Chapter 2: Policy Guidelines2A In t
Page 14 and 15: 10 Every six months, the Deputy/Ass
Page 16: Action if answer is No: Reconciliat
Page 19 and 20: ANNEXE 2.1: CHECKLIST FOR THE PRELI
Page 21: ANNEXE 2.2: CHECKLIST FOR SELECTION
Page 25 and 26: (Continued from previous page)Type
Page 27 and 28: (Continued from previous page)Code
Page 29 and 30: 3.1.4A Once these returns are ident
Page 31 and 32: discussed in Chapter 3. Chapter 4 l
Page 33 and 34: 4.2.1 Checklist for Scrutiny of ER
Page 35 and 36: ANNEXE 4.1 CHECKLIST FOR ER1 AND ER
Page 37 and 38: (Continued from previous page)S.no.
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Manual for the Scrutiny of Central Excise Returns 2008

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