TaxTMI 
TaxTMI 
Manner of Scrutiny of ER1, ER2 and ER3 returns and returns submitted by Dealers by the proper officer - regarding
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....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 the content of the Return Scrutiny Manual, which has been prepared ....
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....ry 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 timeliness of filing the return. For example, whether the 8-digit CETSH exists, and if ....
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....ject 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 the procedure laid down in the para-3 supra. Chapter-2 of the Return Scrutiny Manual explains in detail the....
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....eturns, 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/Additional Commissioner should also assign some returns of selected EOUs (ER2 return) and quarterly returns of dealers....