Audit -1

Purpose and Structure

The objective of the Central Board of Indirect Taxes is to collect correct amount of duties/taxes levied under the Central Excise/Service Tax Law/GST Law in a cost effective, responsive, fair and transparent manner and also to maintain public confidence in the system of tax collection. For this purpose it is important to comply as well as understand various facets of Law along with emerging standards. Audit provides an opportunity for learning as well as interfacing with the department over vast number of issues. It helps to gain insight in various aspects which go unnoticed or unattended in day today by the department as well as tax payer. It is thus a comprehensive learning exercise and involves active participation of both the officers as well as representatives from trade.

Audit management requires planning and effective execution of the audit process. Structurally and functionally, this is to be undertaken at two levels— apex level and local level. In order to monitor, co-ordinate and guide the effective implementation of the audit system, the Board has set up the Directorate General of Audit as the nodal agency. At the local level, management of audit is entrusted to Audit Commissionerates, which are supervised by Principal Chief Commissioners/Chief Commissioners.

 

 

Jurisdiction

There were 3 Audit Commissionerates in Pune, namely Audit I, Audit II and Service Tax (Audit) Commissionerate. The Jurisdiction of Audit I Commissionerate comprised of area covered by Pune I, Pune II and Pune IV Commissionerates. The Jurisdiction of Audit II Commissionerate comprised of area covered by Pune III, Kolhapur and Goa Commissionerates whereas Service Tax (Audit) Commissionerate comprised of Service providers registered with the erstwhile Service Tax Commissionerate.

In GST regime the 3 Audit Commissionerates have been merged to form only 2 Audit Commissionerates namely Central GST Audit I Commissionerate and Central GST Audit II Commissionerate. The Central  GST Audit-I Commissionerate was formed on 1s July 2017 has the Jurisdiction of Pune I GST Commissionerate, Kolhapur and Satara.

 

Commissionerate Jurisdiction

Circles

Jurisdiction of Circles

GST Audit Pune-I

Pune-I Commissionerate

Office of the Asstt. Commissioner Circle-I   GST Audit-I Commissionerate

 Circle-I Divisions-I & II , CGST Pune-I Comm'te

Division-I                                                                                                                                                                                      The area covered by PIN codes 410301, 410302, 410401, 410402, 410403, 410405, 410406, 410506, 410507, 410106 of Maval Taluka and Pin Codes 412101, 412109, 411019, 411035, 411044 & 411062 of Haveli Taluka Pune District. &                                                                                                                                                                                                     Division-II                                                                                                                                                                                                      The area covered by PIN codes 411033, 412108,412112,412115 Of Mulshi Taluka and Pincodes 411017, 411018, 411054, 411057 of Haveli Taluka of Pune District.                                

Office of the Asstt. Commissioner Circle-II  GST Audit-I Commissionerate

 Circle-II Divisions-III & IV , CGST Pune-I Comm'te

Division-III                                                                                                                        The area covered by PIN codes 411010,411012, 411026, 411027, 411031,411034, 411039, 411050,411053,411056,411059 & 411061of Havili Taluka of Pune Dist.                                                                                                                                                                       Division-IV                                                                                                                        The area covered by PIN 410503,412408,410509,410516,410515,410510 410512, 410504, 410508, 412405,412506 of Ambegaon Taluka & Pincode 412410, 412411,412401, 410502,412409,412412,410511  of Junnar Tal. and Pincodes 410505,410513, 412402,412404,410501,&  412105 of Khed Tal. of Pune Dist.                           

Office of the Asstt. Commissioner Circle-III   GST Audit-I Commissionerate

 Circle-III Divisions-V & VI , CGST Pune-I Comm'te

Division-V                                                                                                                         The area covered by PIN codes 411006,4122016, 412207, 411014, 411015,411032 & 411047 in Viman Nagar of Havali Tal. Of Pune Dist.                                                                                                                                                                          Division-VI                                                                                                       The area covered by PIN codes411001,411013,411036,412110,412201, 412202 & 412307  in Haveli Tal. of Pune Dist.

Office of the Asstt. Commissioner Circle-IV   GST Audit-I Commissionerate

 Circle-IV Divisions-VI , CGST Pune-I Comm'te

Division-VII                                                                                                                       The area covered by PIN codes 412208, 412209,412210, 412211 412218, 412219, 412220 & 412403 in Shirur of  Havali Tal. Of Pune Dist.                                               

Office of the Asstt. Commissioner Circle-V   GST Audit-I Commissionerate

 Circle-V Kolhapur- II & III & Sangli Divisions-IV of  , CGST Kolhapur Comm'te

 Division-II                                                                                                  Shahuwadi, Panhala, Shirl & Hatkanangale Talukas of Kolhapur Dist covered by Pincodes 415, 416112 to 416114, 416201, 416204, 416205, 416213, to 416215, 416229, 416230, 416202, 416203, 416101, to 416108, 416111, 416120, 416146, 416413, 416144, 416130,416127, 416134, 416115, 416116, 416121, 416122, 416129, 416109, 416110, 416218, 416212, 416118, 416138, 416212,416218,416223 &                                                                                                                                                                            Division-III                                                                                       Karveer Tal. Kagal Tal. Gagan Bavada, Radhanagari, Bhudargad Ajara Gadhinglaj, Chandgad of Kolhapur Dist.) (The area covered by PIN codes 416003 to 416008, 416001, 416002, 416010 to 416012, 416502, 416217, 416208, 416209, 416211, 416212, 416216, 416218, 416219, 416221, 416223, 416232, 416235, 416236, 416013, 416119, 41526, 416206, 416207, 416210, 416228, 416234, 416231, 416224, 416551, 416552, 416503 to 416509, 416527, 416501, 416536, 416220 &                                                                                                                                                        Sangli Division-IV                                                                            Enire area covered by Sagli District PIN codes 416301, 416304 to 416306, 416406, 416416,416417, 416315,416415,416414,416401,416436,416407 to 416410, 416418, 416420,416437,416317,415303,415305,415311, 415313,415410,416303,416405,416307 to 416314 416316, 416319 to 416321, 416421 to 416423, 416425,416426, 416428,416429,415301,416419, 415304, 416413, 415306 to 415310, 416403, 415315 416302, 415413 to 415402 to 415412, 415409, 415411.

Office of the Asstt. Commissioner Circle-VI   GST Audit-I Commissionerate

 Circle-VI Satara & Ratnagiri Divisions of CGST Kolhapur Comm'te

Division-I                                                                                                                        The Area covered by Pin codes 412802,415526,412801, 412803 to 412806, 415012,415020, 415022, 415513 to 415517, 415530, 415536, 415529, 415001, 415002, 415003, 415004,415011,415013, 415015,415019,415518,415519, 415107,415010,415540,415021, 415023,415102,415505,415116,415312, 415503, 415507, 415501, 415502,415509,415504,415524, 415506, 415538, 415508,415537, 415510,415511,415512, 415521, 415527,415528,415525, 415522, 415523, 415014,415103,415104, 415212, 415105, 415209,41211,415118,415120,415206,415210, 415520 &                                                                                                                                                                     Division-V                                                                                               The Area covered by pincodes 415202,415203,415208,415214,415605, 415613,415617,415634,415701 to 415703, 415705, 415706,415711 to 415714, 415716,415717, 415719, 415720, 415724, 415726 to 415729, 415704, 415730, 415621, 415640, 415708 to 415710, 415715, 415718, 415722,416707,415601 to 415604, 416705,415606, to 415612, 415620, 415628, 415637,415639, 415641, 415801,415803,415804, 415807,416702, 416709,416712, 416713, 415614 to 415616, 416701,  415619, 415806,415626, 415629,415805, 415802, 415643, 416703,416704, 415630,416510 to 416525,416528, 416529, 416531, 416534,416549,416550, 416601 to 416606, 416608 to 416616,416810 to 416812, 416530, 416538,416541,416622.

 

  

STAFFING POSITION AS ON 01.02.2018 

GST AUDIT-I COMM’TE, PUNE

 

Sl.No.

Designation

Sanctioned Strength

Working Strength

Vacancy Position

 

Gr. ‘A’ Officers

 

 

 

1

Commissioner

 

01

01

00

2

Addl/Jt. Commissioner

02

02

00

3

Dy./Asst. Commissioner

09

09

00

4

Assistant Directror (Cost)

01

01

00

5

CAO

01

00

01

 

Total

14

13

01

 

Gr. ‘B’ (Gazetted)

 

 

 

1

AO/ACAO

04

02

02

2

Superintendent

55

44

11

3

Private Secretary

01

00

01

 

Total

60

46

14

 

Gr. ‘B’ (Non-Gazetted)

 

 

 

1

Inspector

65

64+1*

00

2

Executive Assistant

10

10

00

3

Jr. Hindi Translator

01

01

00

4

Stenographer Grade I

03

00

03

5

Stenographer Grade II

03

03

00

6

Driver Gr.I

01

01

00

7

Driver Gr.II

01

01

00

8

Driver Gr.III

01

00

01

 

Total

85

81

04

 

Gr. ‘C’

 

 

 

1

Tax Assistant

15

04

11

2

LDC

01

01

00

3

Head Havaldar

03

06

-03

4

Havaldar

11

01

10

5

MTS

01

00

01

 

Total

31

12

19

 

Grand Total (A+B+C)

190

152

38

 

*On Loan Basis, Tax Policy Research Unit, New Delhi relieved on 30.11.2017.

 

Contact Details of the officers

Formation

Name of the Officer

Designation

Address

Contact No.

Audit-I Commissionerate

Rajeev Kapoor

Commissioner

4th Floor, B Wing, GST Bhavan, 41/A Sassoon Road, Opp. Wadia College, Pune-411001

020-26123869

Pankaj Dwivedi

Additional Commissioner

020-29700045

Anand Kumar

Joint commissioner

020-26051854

Circle-I

Manoj Kumar Jha

Assistant Commissioner

Sector No.24, Old Pradhikaran Office, Lokmanya Tilak Road, Pawale Chowk, Nigdi, PUNE-411044.

Phone No.020-27642190

J.K.Mandlik

Superintendent

Sector No.24, Old Pradhikaran Office, Lokmanya Tilak Road, Pawale Chowk, Nigdi, PUNE-411044.

 

 

 

 

020-27643190, 020-27642180

 

 

 

 

 

C.J.Sudarshan

Superintendent

J.A.Shrikhande

Superintendent

M.D.Jadhav

Superintendent

S.N.Adhare

Superintendent

S.M.Bhagwatkar

Superintendent

RMS and Circle-II

Mete Harshal Vithalrao

Assistant Commissioner

4th Floor, A Wing, GST Bhavan, 41/A Sassoon Road, Opp. Wadia College, Pune-411001

020-26132915

Himanshu Shekhar

Superintendent

Sector No.24, Old Pradhikaran Office, Lokmanya Tilak Road, Pawale Chowk, Nigdi, PUNE-411044.

 

 

 

 

020-27642170, 020-27652160

 

 

 

 

 

F.L.Shaikh

Superintendent

A.N.Chordiya

Superintendent

D.L.Patil

Superintendent

B.K.Laygude

Superintendent

Arvind Kumar Jackeray

Superintendent

Circle III and EDP

V.C.Sinha

Assistant Commissioner

4th Floor, A Wing, GST Bhavan, 41/A Sassoon Road, Opp. Wadia College, Pune-411001

020-26051827 & 26054032

Brijmohan Adhlakha

Superintendent

4th Floor, A Wing, GST Bhavan, 41/A Sassoon Road, Opp. Wadia College, Pune-411001

R.B.Raykar

Superintendent

Smt.S.A.M.Arkatti

Superintendent

B.S.Takale

Superintendent

A.B.Khadilkar

Superintendent

Circle-IV

Jasbir Singh

Assistant Commissioner

4th Floor, A Wing, GST Bhavan, 41/A Sassoon Road, Opp. Wadia College, Pune-411001

020-26129310

Smt.N.K.Gawali

Superintendent

4th Floor, A Wing, GST Bhavan, 41/A Sassoon Road, Opp. Wadia College, Pune-411001

020-26051839

 

 

 

 

 

 

U.M.Panse

Superintendent

S.R.Kothawale

Superintendent

S.R.Meena

Superintendent

P.N.Chakankar

Superintendent

Smt.Kalpana Chhhatre

Superintendent

Smt.Shiba Dawson

Superintendent

Cicle-V (Kolhapur)

S.S.Kunde

Assistant Commissioner

228/229, 'E' Ward, Near Kiran Bunglow Tarabi Park, Kolhapur-416003

Phone No.0231-2659433,     0231-2662944    Fax No.0231-2680104

R.S.Bhopale

Superintendent

228/229, 'E' Ward, Near Kiran Bunglow Tarabi Park, Kolhapur-416003

0231-2659433

 

 

 

 

 

 

A.A.Gawandi

Superintendent

Smt.G.B.Kulkarni

Superintendent

J.R.Watve

Superintendent

S.S.Upadhye

Superintendent

D.G.Ilke

Superintendent

M.B.Kulkarni – I

Superintendent

Circle-VI (Satara)

K.B. Takur

Assistant Commissioner

Office Address:     Plot No.R-45 to 50, Additional MIDC, Government Residential Quarters, Type-III, Block Nos.17,18,20 & 21 Near Suitcase Chowk,         SATARA-415004

Phone No.02162-240580,     02162-240582                                  Fax No.02162-240232

Vinod Tarlekar

Superintendent

Office Address:     Plot No.R-45 to 50, Additional MIDC, Government Residential Quarters, Type-III, Block Nos.17,18,20 & 21 Near Suitcase Chowk,         SATARA-415004

02162-240580

 

 

 

 

 

B.N.Kulkarni

Superintendent

N.M.Pandit

Superintendent

U.T.Faras

Superintendent

S.N.Jorapur

Superintendent

D.M.Waichal

Superintendent

Bhushan M.Nirpase

Asstt. Director of Cost

4th Floor, A Wing, GST Bhavan, 41/A Sassoon Road, Opp. Wadia College, Pune-411001

020-26051839

 

 

Data of units audited upto Nov.17 

 

 

 

 

 

(Rs. In Lakhs)

Circle

Total

Large

Medium

Small

Detection

Recovery

I 

36 

5 

12 

19 

672.06 

319.34 

II 

67 

13 

23 

31 

1281.12 

542.55 

III 

26 

3 

8 

15 

535.79 

294.12 

IV 

17 

2 

9 

6 

204.15 

137.73 

V 

49 

12 

22 

15 

351.02 

166.50 

VI 

26 

9 

6 

11 

152.54 

148.14 

Total

221

44

80

97

3196.68

1608.38

 

RECORDS AND INFORMATION FOR SERVICE TAX

 

The following documents must be furnished at the time of audit. Each of the document/report being furnished, if not public and published, must be countersigned by the Authorized signatory / appropriate signatory :

 

  1. Copies of Annual Report – including Balance Sheet, Profit & Loss Account , Notes to accounts, Schedules / Annexures thereto, Tax Audit Report, Auditor’s Report, Director’s Report etc. for the all the financial years under audit.
  2. Gross Trial Balance in respect of the unit under audit for all financial years. (GL Code, Ledger Description/Name, Opening Balance, Debit Summary, Credit Summary,  Closing Balance.
  3. Internal Audit Reports, wherever applicable, for the period under Audit. In case this is not applicable, it may be specifically stated so.
  4. List of services provided alongwith exemption notification number where exemption is availed.
  5. List of services for which Service Tax stands paid under reverse charge mechanism along with exemption notification number where exemption is availed.
  6. List of Important Inputs/input services (which constitute more than 10% of value of purchases/expenditure)
  7. Any other records which may be called for.

RECORDS AND INFORMATION FOR CENTRAL EXCISE

 

The following documents must be furnished at the time of audit. Each of the document/report being furnished, if not public and published, must be countersigned by the Authorized signatory / appropriate signatory :

a)    Copies of Annual Report – including Balance Sheet, Profit & Loss Account , Notes to accounts, Schedules / Annexures thereto, Tax Audit Report, Auditor’s Report, Director’s Report etc. for the all the financial years under audit.

b)   Gross Trial Balance in respect of the unit under audit for all financial years. (GL Code, Ledger Description/Name, Opening Balance, Debit Summary, Credit Summary,  Closing Balance), including the one for period 01.04.2017 to 30.06.2017.

c)    VAT Audit Reports, Income Tax Returns along with Annexures for the financial years under Audit, where VAT Audit is not yet done, copies of monthly VAT returns.

d)   Returns if any submitted to Banks/Financial Institutions for the Audit Period.

e)    Cost Audit Reports, wherever applicable, for the period under Audit. In case this is not applicable, it may be specifically stated so.

f)     Internal Audit Reports, wherever applicable, for the period under Audit. In case this is not applicable, it may be specifically stated so.

g)    List of final products along with 8 digit classification code and Notifications under which concessional rate/exemption is availed in respect of such products.

h)   List of Important Input ( which constitute more than 10% of value of purchases)

i)     Manufacturing process in brief.

Wherever the accounting records are being maintained electronically using some software, provisions of Part –III, Chapter VI of Central Excise Manual of Supplementary Instructions are applicable and accordingly, auditor may ask to furnish some or all records to the Audit period in electronically readable format mutually agreeable to you and audit team. 

Officers of CPIO / First Appellate Autority (FAA) of Audit--I
Commissionerate

Name of the CPIO

Designation

Telephone No.

Office Address

Jurisdiction

Shri V. C. Sinha

Assistant Commissioner

020-26054032

Office of the
Commissioner
of GST Audit-I
Commissioner
ate,4rth Floor,
A Wing, GST
Bhavan,
Sassoon Road,

Pune -

411001

Information relating to the jurisdiction . . jurisdiction of

the GST

Audit -
ICommle Pune

 

 

Name of the First Appellate Authority

 

(FAA)

Designation

Telephone No.

Office Address

Jurisdiction

Shri

Anand Kumar

Additional Commissioner

020-26051854

Office of the Commissioner of GST Audit-I Commissioner ate,4rth Floor, B Wing, GST Bhavan, Sassoon Road, Pune - 411001

Appeals relating - -

to the above

CPIO's of GST
Audit‑
IComm'te, Pune