Indirect Taxes
Brief on working of CRAD wing
• The CRAD wing conducts Compliance Audit, Performance Audit and Theme Based Audit of Customs Receipts and Refunds.
• There are total 69 units under compliance audit. During the year 2019-20, 45 units are planned for audit. Out of 45 units, 33 units are already been audited( up to December 2019)
• In current year audit plan two Subject Specific Compliance Audit (SSCA) and one Performance Audit (PA) has been planned.
Jurisdiction
1. 5 Customs Commissionerates:
• (i)Commissioner of Customs (Port), Kolkata
• (ii) Commissioner of Customs (Airport & Admn), Kolkata
• (iii) Commissioner of Customs (Preventive), W.B
• (iv) Commissioner of Customs (Appeal)
• (v) Commissioner of Customs (NER), Shillong
2. 3 DGFT Offices- at Kolkata, Guwahati & Shillong
3. O/o the Development Commissioner, Falta Special Economic Zone.
4. Software Technology Park of India (STPI), Kolkata
The Central Excise and Service Tax was statutorily replaced with GST from 01.07.2017. Consequently the erstwhile CERA wing of this office has been renamed as GST Audit Wing.
The GST Audit wing conducts Compliance Audit, Performance Audit and Subject Specific Compliance Audit of Goods and Services Tax.
We are also part of IT Audit of GSTN, presently initiated by Comptroller and Auditor General of India.
Goods and Services Tax Audit Wing is one of the receipt audit wings of the office of the Director General of Audit (Central), Kolkata. This wing is entrusted with the audit of GST. The jurisdiction under the audit ambit of this office is as follows:
States/UT Jurisdiction
1 West Bengal, Sikkim and ANI Seven Principal Chief Commissioner/Chief Commissioner/ Executive Commissionerates located in West Bengal and Sikkim under GST regime.
ANI is under Haldia (WB) Commissionarate
2 North East States Nine Chief Commissioner/Commissionerates in North Eastern States (Shillong, Guwahati and Dibrugarh) under GST regime.