Empanelment for CA or Cost Accountant for Special audit of Central Excise, Service Tax & GST Assessees

Empanelment for Chartered Accountant or Cost Accountant for Special audit of Central Excise, Service Tax and GST Assessees.

Provisions of erstwhile section 14AA of the Central Excise Act, 1944, Section 72 of the Finance Act, 1994 and current Section 66 of the Central Goods and Service Tax Act, 2017 provides for conduct of special audit of registered persons under Central Excise, Service Tax and GST Laws by practicing-Chartered Accountants or Cost Accountants.

For the above purposes, the Commissionerate (Audit), Kolkata is inviting  Expression of Interest for empanelment of experienced and practicing-Chartered Accountants or Cost Accountants for doing special audit.

The panel so made above shall be in force for a period of three years. However, in case of necessity, new persons/firms can be added to the panel by following the prescribed procedure.

The last date of receipt of application is 31/01/2021

Proforma of the Application 
The application for empanelment is to be made in the prescribed format giving required details and duly verified.


The applicant/firm should fulfill the following conditions. 

(i) be a member of the ICAI/ICWAI and should have valid full time Certificate of Practice issued by the respective institutes;

(ii) The applicant possess experience of at least five years of practice in the field of Central Excise/Service Tax/GST Matters (from 1st July 2017)

(iii) The applicant should not have been held guilty of any professional misconduct under the Cost  and  Works Accountants Act, 1959 or Chartered Accountants Act, 1949 during past five years or penalized under Chapter V of the Finance Act, 1994 or the Customs Act, 1962 or the Central Excise Act, 1944 or the Central Goods and Services Tax Act, 2017;

(iv) Not be facing any investigation or enquiry by the CBIC or any of its subordinate offices for any violations under Service Tax, Customs, Central Excise and GST Laws.

Schedule of Fees:
The Chartered Accountants/Cost Accountants is  entitled to  the fees  depending upon the size of the unit under Special Audit. As per the present guidelines of CBEC’s Circular No. 821/18/2005-Central Excise dated 07.11.2005, as communicated vide  F.No.224/22/2005-CX.6 dated 17.01.2006.

Download Notice of Empanelment Click Here >>

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