TaxTMI 
TaxTMI 
Duties, functions and responsibilities of Range Officers and Sector Officers- reg.
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....ls issued by the Board from time to time. However, with a view of consolidating these duties at one place, a detailed list of duties is prepared and enclosed with this letter. This duty list contains work relating to registration, scrutiny of returns, export of goods, audit, etc. A duty list regarding work relating to EOUs and Private Customs Bonded Warehouses shall be issued separately. 2. This duty list is only indicative and not exhaustive. The Inspector/Sector Officer is required to assist Superintendent/ Range Officer in all range work and both are jointly responsible for all functions. Range Officer will be responsible for the discipline and general supervision over the officers placed under him. It is the responsibility of the Range Officer to ensure that all the Sector Officers carry out the prescribed functions properly. It would be the duty of the Divisional Officer to supervise and to ensure that the duties are performed by SO and RO as per the instructions. Further, both Sector Officers as well as Range Officers can be assigned any other work by their supervisory officers in addition to the....
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....ty etc. to the Divisional Office. To prepare and submit the report to the Range Officer. To verify and forward the report to the Divisional Asst. / Dy. Commissioner within 3 working days of detection of such shortcomings. 1.4 Database of Temporary Registration Numbers with details of steps taken to convert them to 15 digit registration numbers. To keep record of all Temporary Registration Numbers. To take steps to convert Temporary Registration Numbers to 15 digit PAN based Registration Numbers. 1.5 Receipt of declaration of stoppage of certified activity. To receive the declaration and certify the correctness of the declaration and that no government dues are pending against the registered person and that no case is pending against the registered person. Make relevant entries in records and submit the application of the Range Officer. To certify the correctness of the declaration as reported by S.O and forward the same to the Asst./Dy. Commissioner within five working days of its receipt for cancellation of Registration Certificate. He will also recommend for audit of the unit immediately after surrender of registration. 1.6 ....
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....ntries in Scrutiny Register every month. 2.5 Submission of certificate of completion of scrutiny of Returns to the Divisional Asst./Dy. Commissioner along with a statement of ER-I/ER-2,ER-3 Returns scrutinized. To prepare statements of ER-I/ER-2,ER-3 Returns scrutinized and submit report to Range Officer. To ensure accuracy of the statement and forward the required certificate to AC/DC within 15 days of the due date prescribed for completion of scrutiny. 2.6 ER-7 Return To maintain registers. To compare the annual capacity declared by a unit and the actual production reported as per ER-1/ER-2/ER-3 returns filed. To report the abnormal variations to R.O. To ensure analysis and submit report to AC/DC for abnormal variation cases immediately. If permitted by AC/DC, to verify the machines and its capacity by visiting the unit. 2.7 ER-5 & ER-6 Return To ensure these are filed by all eligible assessees. To examine the return to confirm that details given are correct. To compare input/output ratio declared by the unit matches with other units manufacturing similar goods or as per SION issued....
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....exporters / manufacturer-exporters and accepted by the Dy. / Asst. Commissioner. To enter the details in relevant records. To verify the register on monthly basis. 3.3 Montoring of exports made under bond procedure through self debit / credit by exporter. To enter the details in relevant records and monitor the debit/credit entries as per departmental guidelines. To verify compliance with relevant procedures for each clearance. Ensure that proof of export has been submitted by the exporter within prescribed time. Monitoring to be done at the time of each export. 3.4 Compliance with the conditions of the letter of undertaking and the procedure for "acceptance of proof of export" by manufacturer-exporter. Verify records to ensure compliance with the conditions of letter of undertaking and submit report to the Range Officer. Verify the report of the Sector Officer and initiate action for recovery of duty in case of default. 3.5 Details of CT-1 certificates To maintain details of CT-1 certificates obtained by merchant-exporters for procuring goods from a factory or warehouse. To identify the cases wherein proof of export not submitted and report t....
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....uarterly statement and initiate necessary action where proof of export not submitted within the prescribed time limit. To monitor the monthly/quarterly statements and initiate necessary action where proof of export not submitted within the prescribed time limit. 3.11 Record of units availing the procedure under the Central Excise (Removal of goods at Concessional Rate of Duty for manufacture of excisable goods) Rules 2001. To maintain proper records and ensure proper procedure is followed. To scrutinize the monthly return filed in this regard and to monitor whether goods procured are used for specified purposes. To monitor records periodically and ensure compliance with rules and prescribed procedure. 3.12 Record of exporters as per Circular No. 579/16/2001-CX. Dated 26.6.2001(warehousing provision) issued under Rule 20. To maintain proper records and ensure proper procedure is followed. To monitor records periodically and ensure compliance with rules and prescribed procedure. 3.13 Maintenance of Exports Register and details of the ARE-1/ARE-2. To maintain Exports Register and allot serial number on ARE-1/ARE-2 received. To verify the Re....
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....application/intimation along with the verification report to the Divisional Asst./Dy. Commissioner. To ensure that verification is carried out at the earliest on receipt of such applications / intimations. 5.2 Remission of duty and destruction of goods. To verify the details as provided in Chapter 18 of the Central Excise Manual and submit report to Range Officer. To examine the report and take action as per relevant instructions on the subject. 5.3 Supervision of the actual process of destruction of excisable goods on which duty has been remitted by the competent authority and As permitted by the competent authority supervise destruction of goods, where duty involved is less than Rs.5000/-, submit report to Range Officer. The officer supervising destruction must also send a certificate to his immediate superior, countersigned by the factory manager immediately after destruction of the goods. To ensure compliance with all relevant instructions. To supervise destruction of goods involving duty of more than Rs.5000/- but not exceeding Rs.20,000. The officer supervising destruction must also send a certificate to his immediate.Superior, countersigned by t....
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....thly abstract in the registers. 7.2 Issue of letters for recovery of arrears after expiry of appeal period. To prepare demand letter for recovery of arrears of revenue within 5 days of expiry of appeal period and submit to RO. To issue letter for recovery of arrears of revenue within 7 days of expiry of appeal period. 7.3 Record of appeals preferred by assesses. To make entry in the appeal register and confirmed demand register as soon as a copy of such appeal is received in Range Office. To prepare draft para-wise comments on the appeal filed by the assessee. To ensure regular upkeep of registers through monthly review of records. To finalize draft comments and forward them to AC/DC. 7.4 Action for recovery of arrears where appeal is not decided within six months from the date of stay granted by the Tribunal. To keep record of all such cases and submit details to Range Officer for further action. To initiate action for recovery. 7.5 Record of appeals preferred by the department. To maintain record of all such appeals. To monitor the progress of appeals and ensure timely submission of information required by the appe....
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....vant impact on revenue behaviour. To continuously analyse trends of production, price behaviour and duty paid on order to detect any leakage of revenue. To analyse cases of abnormal increase in CENVAT availment and to take necessary action.Any anomaly noticed should be immediately brought to the notice of the Divisional AC/DC. 9. Budget related matters: 9.1 Study of implications of budget proposals To identify units/commodities, affected by the budget proposals and estimate the revenue implications. In case of changes in rates of duty, the assessee may also be informed, as far as possible. To examine the report submitted by S.O. 9.2 Budget related Reports required by the Board (Tax Research Unit). To compile the reports. To ensure accuracy and timely submission of reports. 9.3 Survey of new assesses as per budget proposals. To obtain lists of factories from other agencies and by survey and prepare information about potential assesses. To take initiative in locating potential assesses in the light of budget proposals. 10. Units under physical control (cigarette factories): 10.1 Physical Pre....
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.... submit the report to AC/DC within time limit prescribed. 11.2 Sealing of machines On receipt of intimation for closure of machines, to seal the machines, as per directions of R.O. and submit report of sealing on same day. To enter the details of sealing in the register. To supervise the sealing as per directions/instructions issued. To verify report submitted by S.O. and countersign on the report and register with the date. 11.3 Monitor duty payment To ensure payment of duty by the due date. In case of non-payment, to inform the R.O. immediately. To monitor duty payment by assessee by due date. In case of non-payment, take action and inform AC/DC. 12. Maintaining Range Records: Maintenance of Range records, such as: 1. Register of Inward Dak received in the Range and Dispatch of Dak from the Range. 2. Record of Misc. Information regarding Jurisdiction (335-C) 3. List of Registered assesses (335-D Register) 4. Records of Inspection (335-O Register) 5. Provisional Assessment Register 6. Records of Files, manual and other documents (335-N Register) 7. Register of Scrutiny and Revenue Realization 8....
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....of T.R. - 6 Challans. To prepare monthly statements of TR-6 Challans received from assessee and reconcile the same with copies of challans received form Bank To cross check the reconciliation statement prepared by Sector Officer and sent duly signed reports to Asstt./Dy. Commissioner and C.A.O 14.2 Intimation of receipt of duty paid goods received back for repair, remade, or for any other reason in terms of Rule 16 of Central Excise Rules, 2002 To receive the intimation and submit the same to Range Officer and enter the details in the proper register. To ensure compliance with prescribed procedure. 14.3 Verification of Refund / Rebate claims. To complete the Scrutiny of Refund/Rebate claims and enter the details in proper records as per the procedure and time limit prescribed in the CBEC's Excise Manual. To verify Refund/Rebate claims and forward verification report, to the AC/DC, as per procedure and time limit prescribed in the CBEC's Central Excise Manual. 14.4 Verification for Brand Rate of Drawback. To conduct verification within 5 working days and submit report to Range Officer. To examine the report of Sector Officer and forward the ....