The CGST, Audit – I Commissionerate, New Delhi. proposes to prepare a panel of Chartered Accountants and Cost Accountants so as to nominate them to conduct special audit of accounts of Central Excise, Service Tax and GST as envisaged under the said Section.
In order to be eligible to be nominated for said audit, a Person/Firm should fulfill the following conditions. The applicant firm/person should:
- Be a member of the CA/ICWA and should have a valid full-time Certificate of practice issued by the respective institutes;
- Possess experience of at least five years of practice in the field of Central Excise & Service Tax/GST matters;
- Not have been held guilty of any professional misconduct under the Cost and Works Accountants Act, 1959 (as amended) or Chartered Accountants Act, 1949 (as amended) during past five years or penalized under Chapter V of the Finance Act, 1994 or Customs Act, 1962 or Central Excise Act, 1944 or The Central Goods and Service Tax Act, 2017.
- Not be facing any investigation or enquiry by the CBIC or any of its subordinate offices for any violations under the Service Tax Law or the Customs Act, 1962 or the Central Excise Act, 1944 or The Central Goods and Service Tax Act, 2017.
- All the Applications received up to the last date shall be scrutinized by a Committee appointed by the Commissioner in terms of guidelines issued in this regard. The basic criteria for selecting the applicant would be the experience in audit/consultancy/representation in the Central Excise, Service Tax and GST matters. The selected candidates shall be called for an interview/discussion by a Committee of 3 officers for final empanelment. The final panel shall be notified and may be modified as and when required.
- Out of empanelled candidates, audits would be allotted to the firms/person as and when required by the department. Their performance would be monitored by examining the audit reports submitted by them.
- The panel so made above shall be in force for a period of two years. However, in case of necessity, new persons can be added to the panel by following the prescribed procedure.
The Person/Firm desiring to be empanelled for such special audit shall apply in the annexed Proforma. The Expression of Interest may be addressed to “The Commissioner, CGST Audit —I Commissionerate. Central Revenue Building, I.P. Estate, New Delhi-110109”
Download for full details and Proforma:Empanelment of CA and ICWA for Audit of Central Excise, Service Tax and GST Assessees