INDT
Sections: - INDT wing consists of following sections
1. RA-INDT-I: - It is controlling section which is taken care of the various work viz. Consolidation of various returns due to CAG office, consolidation of information and material related to returns of General nature, formulating Annual Audit plan for Indirect taxes (CGST & Customs) and its execution through field audit. Transfer/posting of officials/officers withing the wing. Preparation of quarterly/monthly Tour Program for field audit parties, and monitoring it through cycle register, checking of weekly diary report of the field parties and verification of their T.A. bills, etc., disposal of various CAG/other department’s/other section’s letter. Execution of new methodology introduced by CAG office and DG at the local level, from time to time. In addition to the above database/ information related to GST are also dealt with in this section.
2. RA-INDT-II & III:- These sections Deals with vetting of Customs and CGST including finalization of the inspection reports, pursuance and settlement of outstanding paras, maintenance of prescribed registers, and submission of prescribed returns to the Headquarters office and to deal with the correspondence connected therewith sorting out and finalization of the material for the Central Audit Report for Indirect Taxes.
3. REPORT (INDT): -The report section was created on 08.11.2017 which looks after into DPs, PAs, SSCA received from the INDT wing for the approval of the Director General of Audit (Central). PA & SSCA, after proper analysis and with approval of Director/CRA-II, are submitted to the DGA(C), Ahmedabad by report section for onward submission to Hqrs, New Delhi. Further, the following works are also taken care of by the report section.
- Conversion of SOFs into DPs after receiving replies from the department and submission of the proposal to higher authorities for settlement/dropping based on the replies received from the department.
- Verification of facts and figures of LDPs and Reviews as and when received from headquarters.
- Review work as and when received from headquarters.
- Examination of LARs and Preparation of Management letters under Department Centric Audit and subsequently processing as LDPs.
- Vetting of Action taken notes.