EA - 2000 AUDIT QUARY

[Guest]

R/sir, Now a days EA-2000 Audit continue , Auditor ask all EPCG realate documents with istallation certificate from factory start to till date . He ask details about EPCG OBLIGATION complete or not with each machinery wise & also ask EODC Certificate and all export details from factory start to till date against EPCG . Our unit complet audit up to Sept 2009 & Audit report recd clear. Is auditor ask all past details for EPCG related ? Please give suggestion for above issue . Regards, SNEHAL SHAH

AI Summary

EA-2000 Audit: EPCG Documents Subject to 13-17 Year Record-Keeping; No Time Limit for Scrutiny An individual inquired about the requirements during an EA-2000 audit concerning EPCG-related documents, including installation certificates, export obligation completion details, and EODC certificates from the factory's inception. The response clarified that while the Excise Department's role is limited to installation certificates, they can request EPCG documents from the beginning due to the extended record-keeping period of 13-17 years. Unlike CENVAT or sales invoices, which are audited up to the last five years, there is no time limit for EPCG document scrutiny. It is advised to comply with such document requests.