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Manual - Scrutiny of returns - Are Executive Commissionerates usurping powers of Audit Commissionerates?


Audit and detailed scrutiny of returns

The major difference between Audit and detailed Scrutiny is that for conducting Audit, officers have to visit assessee's premises; whereas, for conducting detailed scrutiny of returns, records of assessee are to be called for in Range office.

So far as Service Tax detailed scrutiny is concerned, as per Circular dated 30.6.2015, assessees who have been selected for Audit or have been audited in past three years should not be taken up for detailed scrutiny. Whereas, for Excises detailed scrutiny, as per Circular dated 21.7.2015, assessees who have been selected for audit in a given financial year shall not be selected for detailed scrutiny. Further, once the return of an assessee has been selected for detailed scrutiny, the return of the assesse should not be selected again for the next 12 months for detailed scrutiny.

Thus, assessees will not to face Audit and detailed Scrutiny for the same period.

These are personal views.

Shvetal Parikh 01/08/2015

 

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