Central Excise and Service Tax Audit norms to be followed by the Audit Commissionerates–reg.

Risk-based audit selection: Commissionerates to use jurisdictional categorisation and manpower-calibrated annual audit plans.

Audit Commissionerates must adopt a risk-based selection approach and jurisdiction-specific categorisation of assessees into Large, Medium and Small; publish an Annual Plan by 31 May for the 1 July-30 June year calibrated to available manpower; follow prescribed team compositions and indicative audit durations per category; coordinate with the Directorate General of Audit for risk methodology, categorisation thresholds and periodic review; conduct theme-based coordinated audits as directed; coordinate audits of multi-locational units at zonal level; consider accreditation to defer audit periodicity; and apply special LTU audit norms.