Sales Tax Instructions

Sales Tax Instructions, 2009
AUDIT COMPLETION CERTIFICATE
This is to state that the audit of M/s. __________________ (address), bearing
Sales Tax registration No.___________________, has been carried out by the
undersigned on a test basis for the period / year ended _______________.
The audit has been performed on a routine basis as per the provisions of the Sales
Tax Act, 1990 and the schedule issued by the Assistant Collector, Audit Division
_____________________________________ for the month of ________________.
SENIOR AUDIT / AUDITOR
(R)
FUNRCTIONS OF MEMBER AUDIT IN RELATION TO SALES TAX
45. The post of Member (Audit) was specifically created to cater for the
supervisory and monitoring needs of audit in the filed formations of Central Board of
Revenue. In order, therefore, to specify and streamline the functions of Member (Audit)
relating to sales tax audit, the Central Board of Revenue is pleased to specify that
Member (Audit) shall perform the following functions:-
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
development and review of audit strategy (short term and long term), the
selectively criteria, audit-re-assessment and analysis system, post-audit
monitoring system, monitoring system for audit detections and
recoveries of detected amounts and re-engineering of audit processes;
preparation and follow-up of audit schedules of desk audit, snap audit
and comprehensive audit, excluding refund audit and investigation audit;
scrutiny and analysis of audit reports on selective basis and issuance and
monitoring of guidelines for the preparation of audit reports and review
of the formats of audit report writing from time to time;
preparation and updation of the sales tax Audit Manual and industrial
notes;
preparation of monthly, quarterly and annual audit reports indicating the
overall audit performance of the Sales Tax department at national level;
coordination for audit efforts between different taxes including
interchange of data acquired as a result of audit;
handling of special audits and related matters;
liaison with DRRA for sales tax audit purposes;