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of <h1>Excise and Service Tax Audit Manual: Risk-Based Taxpayer Selection, Annual Plans, and Integrated Audits Explained</h1> The Central Excise and Service Tax Audit Manual outlines the process for selecting taxpayers for audit based on risk assessment to efficiently utilize resources. The selection is guided by risk parameters and involves coordination between National and Local Risk Managers. Audit Commissionerates prepare annual plans and schedules, categorizing taxpayers into large, medium, and small units based on revenue and compliance history. Integrated audits for taxpayers registered under multiple tax categories are encouraged to improve efficiency. Theme-based audits and audits of Large Taxpayer Units (LTUs) are also conducted. Accredited taxpayers with a strong compliance history may have audits deferred for up to three years.
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