ANNEXE 4.

1 CHECKLIST FOR ER1 AND ER3 RETURNS

SNO

ACTIVITY

TYPE OF VERIFICATION TO BE DONE / DOCUMENTS TO BE SEEN

Against each item, record verification status as verified in the checklist. In case of any observation requiring action, mention it clearly

DATE OF FILLING THE RETURN WITH THE RANGE OFFICER

MENTION DATE HERE

Date of preliminary scrutiny

Mention date here

Total no. of parameters (10) for which response is yes as per annex 4.1 of return scrutiny Indicate number of parameters Manual ( check list for selection of ER1/ER3 returns for detailed scrutiny). Date of selection for detailed scrutiny.

mention date here

Date of detailed scrutiny.

mention date here

Was the return filed with in the due date?.

Determine whether penalty is recoverable.

mentio details of payment of penalty recoverable.

Determine whether penalty for Was the duty paid with in the due late payment for late payment menntion detailes of payment of is necessary from the challans date?. interest if necessary. with the pay and account officer. Are details of other payments indicated correctly? Tally with the challans and budget codes. Mention details of payment of interest if necessary.

if the assessee is not filing returns electonically request In case of e-filing, (i) the assessee to give the Confirm the date of filing from returns in format for off-line the Divisional office system; filing on a monthly basis along (ii) Date of receipt in the range with the returns. Provide the assessee a CD which has the off-line system of filing returns

Record observations if any.

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Does the Registratjion No. If not, call for the Photo copy of in case of Discrepancy report the furnished in the return tally with Registration Certificate and matter to the AC/DC after taking SACER or copy of registratjion verify the Correctness. corrective action. Certificate available with the range? Does the name and address of the assessee furnished in the If not, call for the Photo copy of in case of Discrepancy report the return tally with SACER or copy of Registration Certificate and matter to the AC/DC. verify the Correctness. Registration Certificate available with the Range?

A. Classification

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Check Whether the assessee is describing the goods as they are commonly known in market/trade parlance by calling for sample. Also, ask for Record observations including Verify the Description of goods sample invoices of main any reference made to the commodities manufactured. assessee. Do not allow the assessee to reproduce the heading given in the central Excise Tariff act, 1985 Examine the classification of Call for product catalogue goods declared with reference to leaflat literature/ purchase product catalouge/ leaflat order/ chemical composition/ literature/ urchase order drawing/ test analysis report or chemical composition/ drawing/ any other relevent information In case there is disagreement about classification, refer the issue to the AC/DC with the observations of the Range Officer.

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