As a part of central policy to make separate formations for Audit needs of the Department, this Commissionerate was created on 15.10.2014 having jurisdiction over the units located in Patna,Ranchi I,Ranchi II (BOkaro),Dhanbad and Jamshedpur Commissionerates. The Audit Commissionerate Patna consists VI circles with the jurisdiction mentioned against hereunder:
– AUDIT CIRCLE PATNA – All the assessees registered for Central Excise and/or Service Tax in Patna Commissionerate
– AUDIT CIRCLE RANCHI – All the assessees registered for Central Excise and/or Service Tax in Ranchi I Commissionerate
– AUDIT CIRCLE BOKARO – All the assessees registered for Central Excise and/or Service Tax in Ranchi II(Bokaro) Commissionerate
– AUDIT CIRCLE DHANBAD – All the assessees registered for Central Excise and/or Service Tax in Dhanbad Commissionerate
– AUDIT CIRCLE JAMSHEDPUR – All the assessees registered for Service Tax in Jamshedpur Commissionerate
– AUDIT CIRCLE THEME – For conducting Theme / Issue based Audit – All the assessees registered for Central Excise and /or Service Tax in any of the Commissionerates of Ranchi zone
The powers and duties of its officers:
(a) The powers and duties of the officers are specified in the Central Excise Act 1994 and the rules made there under. These are further defined in the Central Excise Manual.
(b) Central Excise duty is payable on all goods (excluding goods manufactured in Special Economic Zones) which are produced or manufactured in India at rates specified in the Central Excise Tariff Act 1985. Under the present assessment scheme, a manufacturer is required to assess himself the duty payable on the goods manufactured by him and deposit the same in authorized Banks. The details of goods manufactured exemption claimed, duty paid are required to be furnished in periodical returns such as ER-1/2 & 3 returns online. These returns are required to be scrutinized and checked by the concerned Central Excise officers to verify that the correct amount of the tax has been paid.
(c) In respect of Service Tax, the powers and duties of the officers are as per Finance Act, 1994 read with Service Tax Rules, 1994. Further, the assessees are required to file periodical return ST-3 online.
Patna Audit Commissionerate is headed by Commissioner, who is the Administrative and Executive head responsible for Conducting Central Excise and Service Tax Audits. He is assisted by Additional Commissioners/Joint Commissioners, who are assigned specific areas of responsibilities. The Additional Commissioners are assisted by Deputy Commissioners/Assistant Commissioners. A Deputy Commissioner/Assistant Commissioner is incharge of a Circle, which is assigned more specific responsibilities. The Deputy Commissioners/ Assistant Commissioners are assisted by Superintendents, Inspectors, Senior Tax Assistants, Tax Assistants etc.
Audit – Audit of the Central Excise / Service Tax assesses is being conducted as per norms prescribed by the Department’s Audit Manual based on EA-2000. A Central Excise/ Service Tax audit cell headed by the Joint/Addl Commissioner, functions under the overall supervision of the Commissioner. The audit of units is being conducted by a team of officers headed by the Superitendent after sending advance intimation for such audit.