अप्रत्यक्ष कर
|
GST Audit Introduction Section: Section 13 & 16 Function: This group deals with the GST audit of the offices and units under the territorial jurisdiction of Chief Commissionerate of GST & Central Excise, Delhi zone comprising 175 Ranges under 35 GST Divisions of 4 GST Executive Commissionerates. Apart from the above, this wing conducts audit of non-assessment offices viz. Directorates, Audit and Appeal Commissionerates, PAOs, and GSTN. CRA The Customs Commissionerates levy and collect customs duties on imports, and exports as per basic Customs laws (Customs Act, 1962 and Custom Tariff Act, 1975); enforcement of the various provisions of the Customs Act governing imports and exports of cargo, baggage, postal articles and arrival & departure of vessels, aircraft, etc. These Commissionerates are under the jurisdictional authority of Chief Commissioner of Customs (Delhi Zone) and preventive functions of Customs are under the jurisdiction of Chief Commissioner (Preventive). The audit parties conduct audit at the following three customs ports in Delhi : New Customs House (NCH) Inland Container Depot (ICD) Tughlakabad ICD Patparganj. Since 2015, ICDs in Haryana came under the administrative control of Commissioner of Customs, ICD, PPG and from then audit of these ICDs are being conducted by this office. This Section conducts following types audit of Customs Commissionerates in Delhi and ICDs of Haryana:
The audit is carried out through All-in-one (A-I-O) system.
Branch Office, Gwalior INDT Wing of Branch office Gwalior is responsible for conducting pre and post GST audit of Central Excise departmental units viz. Commissionerates, Divisions, Ranges etc. situated in Madhya Pradesh State. |