TaxTMI 
TaxTMI 
Manner of Scrutiny of ER1, ER2 and ER3 returns and returns submitted by Dealers by the proper officer - regarding
X X X X Extracts X X X X
X X X X Extracts X X X X
....se & Customs --- Sub: Manner of Scrutiny of ER1, ER2 and ER3 returns and returns submitted by Dealers by the proper officer - regarding. These guidelines supersede the earlier instructions issued vide Circular No.818/15/2005-CX from F.No.224/1/2005-CX.6 dated 15th July, 2005 and Circular No.249/83/96-CX issued from F.No.206/1/96-CX.6 dated 11.10.96. These guidelines seek to explain ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r distinction from audit is explained in Chapter 1 of the Manual. 3. In the preliminary scrutiny (to be called the 'scrutiny of return'), all returns would be scrutinized as per the checklist given in Annexure-1 to this Circular, which is also contained in Chapter 2 of the Manual. This would involve checking the correctness of the information furnished, the timeliness of payment of duty and the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s soon as the Automation of Central Excise and Service Tax (hereinafter referred to as ACES) project is implemented, preliminary scrutiny would be done by the system. The manner in which the system would conduct the scrutiny has been outlined in Chapter-3 of the Return Scrutiny Manual. Until the implementation of the ACES project, preliminary scrutiny would be done manually in terms of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ping in mind the availability of administrative resources which can deliver quality scrutiny. 6. In selecting the returns, the jurisdictional Joint/Additional Commissioner should not select returns of those units which are to be mandatorily audited. Further, once a return of an assessee has been selected, the return of the assessee should not be selected again for the next 12 months. The Joint/....