Er1 return scrutiny manual

Salient Guidelines to Scrutiny of ER1 and ER3 Returns by the Concerned Officer 11 Processing Guidelines Issued by the Board for the Preliminary returns selected on the basis of risk parameters extracted from the return itself. 3. The Manual for the Scrutiny of Central Excise Returns is organized into four chapters. not more than 5 per cent) of ER1 and ER3 returns for detailed scrutiny. Both the preliminary and detailed scrutiny must be completed within three months from the date of receipt of the return. 4C Chapter 1 of the Manual outlines the returns scrutiny process covering statutory returns, that is, ER1, ER2, and ER3. In addition, it also covers the scrutiny of declarations submitted by registered dealers who transfer CENVAT credit from one manufacturer to another.

Manual for the Scrutiny of Central Excise Returns Central Board of Excise and Customs Ministry of Finance Government of India 1. MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS. 2. MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS. Contents. Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs. Circular No. /07/CX. 11 th May, Sub: Manner of Scrutiny of ER1, ER2 and ER3 returns and returns submitted by Dealers by the proper officer – regarding. The rationale for this two stage scrutiny and its clear distinction from audit is explained in Chapter 1 of the Manual. 3. In the preliminary scrutiny (to be called the `scrutiny of return’), all returns would be scrutinized as per the checklist given in Annexure-1 to this Circular, which is also contained in Chapter 2 of the Manual.

relevant and is obsolete/ redundant to seek Return in Form ER-4, in view of the Scrutiny and audit norms being prescribed and implemented, wherein audited. This Central Excise Guide is purely a measure of public facilitation activity and through scrutiny of reports, returns and records of the assessee by. 31 бер. р. Scrutiny of Returns: Service Tax Return, in Form ST-3, the Service Tax Audit Manual in different tax-paying slots are as follows.