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.
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 Zonal Principal Chief
Commissioners/Chief Commissioners.
Structure of Audit Commissionerate
Jurisdiction of the circles of Audit-II Commissionerate, Pune
|
Commissionerate Jurisdiction |
Circles |
Jurisdiction of Circles |
|
GST Audit Pune-II |
Pune II & Goa Commissionerate |
|
|
Office of the Dy./Asst. Commissioner of Central Tax, Audit Circle-I. |
Circle-I Division -I & II CGST Pune-II Comm'tte |
Division – I |
|
Office of the Dy./Asst. Commissioner of Central Tax, Audit Circle-II. |
Circle-II Division -III & IV CGST Pune-II Comm'tte |
|
|
Office of the Dy./Asst. Commissioner of Central Tax, Audit Circle-III |
Circle-III Division -V & VI CGST Pune-II Comm'tte |
Division – V |
|
Office of the Dy./Asst. Commissioner of Central Tax, Audit Circle-IV. |
Circle-IV Division -VII CGST Pune-II Comm'tte |
Division – VII |
|
Office of the Dy./Asst. Commissioner of Central Tax, Audit Circle-V |
Circle-V Solapur and Baramati Divisions |
Area falling under Solapur and Baramati Divisions (except the area of falling in PIN code 412202) |
|
Office of the Dy./Asst. Commissioner of Central Tax, Audit Circle-VI |
Circle-VI Division I & II of Goa |
Division-I Area covered by PIN code 403512 of Pernem Taluka, PIN codes 403504 and 403529 of Bicholim Taluka, PIN codes 403114, 403507, 403510, 403511, 403513, 403515, 403516, 403521 & 403526 of Bardez Taluka and PIN codes 403506, 403505, 403110, 403530 of Sattari Taluka.
|
|
Division-II Area covered under PIN code 403001, 403002, 403004, 403005, 403006, 403102, 403104, 403108, 403110, 403201, 403202, 403203, 403204, 403206, 403402, 403403 of Tiswadi Taluka |
||
|
Office of the Dy./Asst. Commissioner of Central Tax, Audit Circle-VII. |
Circle-VII Division III, IV & V of Goa |
Division-III Area covered under PIN codes 403115, 403401, 403402, 403403, 403404, 403103 & 403107 of Ponda Taluka and PIN codes 403406, 403407, 403409 & PIN code 403410 of Darbandora Taluka. |
|
Division-IV Area covered under PIN codes 403801 to 403808 of Marmagoa Taluka and area covered under PIN codes 403710, 403711, 403718, 403722 & PIN code 403726 of Salcete Taluka. |
||
|
Division-V Area covered under Sanguem, Quepem, Canacona Talukas and the PIN codes 403601, 403701, 403716, 403731, 403714, 403715, 403708, 403717, 403725, 403602, 403713, 403707, 403604, 403724, 403721 and 403723 of Salcete Taluka and in PIN codes 403702 to 403706 |
||
A directory of its officers and employees. (Section 4(1)(b)(ix) of RTI Act, 2005):
The below mentioned officers are hereby designated under the Right to Information Act, 2005, pertaining to the jurisdiction of the Audit-II Pune Commissionerate, mentioned against their names given below:
|
Name of the CAPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. S G Gurung Shendge, Superintendent |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road, Pune-411001. |
020- 26051839 Ext 4214 |
Information relating to the jurisdiction of the Audit Circle-I, Audit-II Commissinerate, Pune |
|
Name of the CPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. R.R.Kedge, Assistant Commissioner |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road, Pune-411001. |
020- 26051839 Ext 4117 |
Information relating to the jurisdiction of the Audit Circle-I, Audit-II Commissinerate, Pune |
|
Name of the CAPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Smt. P.P. Dange, Superintendent |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road, Pune-411001. |
020- 26051839 Ext 4201 |
Information relating to the jurisdiction of the Audit Circle-II, Audit-II Commissinerate, Pune |
|
Name of the CPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. A.B. Kharat, Assistant Commissioner |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road, Pune-411001. |
020- 26052201
|
Information relating to the jurisdiction of the Audit Circle-II, Audit-II Commissinerate, Pune |
|
Name of the CAPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. A.S.Chavan, Superintendent |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road,Pune-411001. |
020- 26051839 Ext 4233 |
Information relating to the jurisdiction of the Audit Circle-III, Audit-II Commissinerate, Pune |
|
Name of the CPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. B.K. Jain, Assistant Commissioner |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road,Pune-411001. |
020- 26128524 |
Information relating to the jurisdiction of the Audit Circle-III, Audit-II Commissinerate, Pune |
|
Name of the CAPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. Soma Banra, Superintendent |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road,Pune-411001. |
020- 26052211 |
Information relating to the jurisdiction of the Audit Circle-IV, Audit-II Commissinerate, Pune |
|
Name of the CPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. A.K. Chaudhari, Assistant Commissioner |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road,Pune-411001. |
020- 2970407 |
Information relating to the jurisdiction of the Audit Circle-IV, Audit-II Commissinerate, Pune |
|
Name of the CAPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. P.V. Shagalolu, Superintendent |
Office of the Asst. Commissioner of Audit-II Commissionerate, Plot No. 3 Opp Kinara Hotel, Hotgi Road, Sholapur-413003. |
0217- 2606930 |
Information relating to the jurisdiction of the Audit Circle-V, Audit-II Commissinerate, Pune |
|
Name of the CPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. A.T. Suryavanshi, Assistant Commissioner |
Office of the Asst. Commissioner of Audit-II Commissionerate, Plot No. 3 Opp Kinara Hotel Hotgi Road, Sholapur-413003. |
0217- 2606930 |
Information relating to the jurisdiction of the Audit Circle-V, Audit-II Commissinerate, Pune |
|
Name of the CAPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. M.S.Brahme, Superintendent |
Office of the Asst. Commissioner of Audit-II Commissionerate, 4th Floor, Plot No. 6, ICE House, EDC Complex, Patto Plaza, Panaji, Goa-403001. |
0832- 2437118 |
Information relating to the jurisdiction of the Audit Circle-VI, Audit-II Commissinerate, Pune |
|
Name of the CPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. V.M. Dosi, Assistant Commissioner |
Office of the Asst. Commissioner of Audit-II Commissionerate, 4th Floor, Plot No. 6, ICE House, EDC Complex, Patto Plaza, Panaji, Goa-403001. |
0832- 2437118 |
Information relating to the jurisdiction of the Audit Circle-VI, Audit-II Commissinerate, Pune |
|
Name of the CAPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. N.E. Fernandes, Superintendent |
Office of the Asst. Commissioner of Audit-II Commissionerate, 4th Floor, Plot No. 6, ICE House, EDC Complex, Patto Plaza, Panaji, Goa-403001. |
0832- 2437118 |
Information relating to the jurisdiction of the Audit Circle-VII, Audit-II Commissinerate, Pune |
|
|
|
|
|
|
Name of the CPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. Kedarnath Mishra, Assistant Commissioner |
Office of the Asst. Commissioner of Audit-II Commissionerate, 4th Floor, Plot No. 6, ICE House, EDC Complex, Patto Plaza, Panaji, Goa-403001. |
0832- 2437118 |
Information relating to the jurisdiction of the Audit Circle-VII, Audit-II Commissinerate, Pune |
|
Name of the CAPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Smt. Sunila Shendge, Superintendent |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road, Pune-411001. |
020- 26051839 Ext 4214 |
Information relating to the jurisdiction of the Audit-II Commissinerate, Pune |
|
Name of the CPIO and Designation |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. A.K.Chaudhari, Assistant Commissioner |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road, Pune-411001. |
020- 29704007 |
Information relating to the jurisdiction of the Audit-II Commissinerate, Pune |
Details of First Appellate Authority (FAA) of Pune Audit-II Commissionerate
|
Name of the FAA |
Office Address |
Telephone No. |
Jurisdiction |
|
Shri. Anand Kumar, Additional Commissioner |
Office of the Commissioner of Audit-II Commissionerate, ’B’ Wing, 3rd Floor, GST Bhavan, 41/A Sasson Road,Pune-411001. |
020- 29705251 |
Appeals relating to the above CPIO’s of Audit-II Commissionerate, Pune |
10) Monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations.
|
Sr. No. |
Designation |
Level |
Scale (Rs.) of Pay |
|
1 |
Commissioner |
Level 14 |
144200 - 218200 |
|
2 |
Additional Commissioner |
Level-13 |
118500 - 216600 |
|
3 |
Assistant Commissioner |
Level 10 |
56100 - 177500 |
|
4 |
Superintendent |
Level 8 |
47600 - 151000 |
|
5 |
Admin. Officer / ACAO |
Level 8 |
47600 - 151000 |
|
6 |
Inspector |
Level 7 |
44900 - 142400 |
|
7 |
Executive Assistant |
Level 6 |
35400 - 102400 |
|
8 |
Tax Assistant |
Level 4 |
25500 - 81100 |
|
9 |
Driver Gr.I |
Level 5 |
29200 - 92300 |
|
10 |
Driver Gr.II |
Level 4 |
25500 - 81100 |
|
11 |
Head Hawaldar |
Level 2 |
19900 - 63200 |
|
12 |
Hawaldar |
Level 2 |
18000 - 56900 |
11. Budget allocated to each of its agency indicating the particulars of all plans, proposed expenditures and reports on disbursements made:
Total budget of Rs. 15,90,40,000/- has been allocated to the Commissionerate for the financial year 2018-19. Disbursements are made on http://pfms.nic.in.
12) Manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes. (Section 4(1)(b)(xii) of RTI Act, 2005)
Not applicable.
13) Particulars of recipients of concessions, permits or authorizations granted by it. (Section 4(1)(b)(xiii) of RTI Act, 2005)
Nil
14) Details in respect of the information, available to or held by it, reduced in an electronic form: (Section 4(1)(b)(xiv) of RTI Act, 2005)
Information available on website of Central Board of Indirect Taxes & Customs, New Delhi (www.cbic.gov.in) and website of Central GST Pune Zone ( www.punecenexcise.gov.in )
15) The particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use. (Section 4(1)(b)(xv) of RTI Act, 2005)
Information is uploaded on Central Board of Indirect Taxes & Customs, New Delhi (www.cbic.gov.in) and website of Central GST Pune Zone (www.punecenexcise.gov.in )
16) The names, designations and other particulars of the Public Information Officers. (Section 4(1)(b)(xvi) of RTI Act, 2005)
(a) CPIO- Shri. A.K. Chaudhari, Assistant Commissioner
Tel. No.- 020-29704007
Email id - commradt-STPune@nic.in
(b) Appellate Authority - Shri Anand Kumar, Additional Commissioner
Tel No.- 26051856–Extn-4107/020-29705251
Email id- adc.cgst.pune2audit@gov.in
(c ) CAPIO – Shri Sunila Shendge, Superintendent
Tel. No.- 020 – 26051856–Extn-4214
Email id- commradt-STPune@nic.in
17) Such other information as may be prescribed. (Section 4(1)(b)(xvii) of RTI Act, 2005)
The senior officers are accessible to the assessees / public. The grievances / complaints are looked into as per the existing mechanism of grievance redressal of Central Government organizations.
18) Incumbency position in Department of Revenue.
|
Sr. No. |
Name of the Officer (Smt./Shri) |
Posting |
|
1. |
N. Sridhar, Commissioner |
Commissioner |
|
2. |
Anand Kumar, Addl. Commissioner |
Addl. Commr. |
|
3. |
R.R. Kedge, Asst. Commissioner |
Circle-I/ (P&C, Reports & EDP/Systems) |
|
4. |
A. B. Kharat, Asst. Commissioner |
Circle-II/Administration/Establishment./Training |
|
5. |
B.K.Jain, Asst. Commissioner |
Circle-III/ |
|
6. |
A.K. Chaudhari, Asst. Commissioner |
Circle-IV/ Tech/RTI |
|
7. |
A.T.Suryavanshi, Asst. Commissioner |
Circle-V (Solapur) |
|
8. |
V.M. Dosi, Asst. Commissioner |
Circle-VI (Goa) |
|
9. |
Kedarnath Mishra, Asst. Commissioner |
Circle-VII (Goa) |
|
10. |
Vasanthi Subramaniam, Asst. Commissioner |
HQR (RMS/Confidential) |
|
11. |
S.A.Mulekar, Chief Account Office |
HQR (Accounts) |
Staffing Position
|
Sr. No. |
Rank of the officer |
No. of post sanctioned |
Working Strength |
Vacancy Position |
|
1 |
Commissioner |
1 |
1 |
0 |
|
2 |
ADC/JC |
2 |
1 |
1 |
|
3 |
Deputy / Asst. Commissioner |
10 |
10 |
0 |
|
4 |
Indian Cost Accounts Service(AD/DD(Cost)) |
0 |
0 |
0 |
|
5 |
CAO |
1 |
1 |
0 |
|
6 |
Superintendent |
65 |
42 |
23 |
|
7 |
AO/ACAO |
4 |
2 |
2 |
|
8 |
Pvt. Secretary |
1 |
0 |
1 |
|
9 |
Inspector |
70 |
63 |
7 |
|
10 |
Executive Assistant |
10 |
6 |
4 |
|
11 |
Stenographer Gr I |
3 |
0 |
3 |
|
12 |
Stenographer Gr II |
3 |
3 |
0 |
|
13 |
Junior Translator |
1 |
0 |
1 |
|
14 |
Driver Gr.I |
1 |
1 |
0 |
|
15 |
Driver Gr.II |
1 |
1 |
0 |
|
16 |
Driver Gr.III |
1 |
0 |
1 |
|
17 |
Tax Assistant |
15 |
07 |
8 |
|
18 |
L.D.C. |
1 |
1 |
0 |
|
19 |
Head Havaldar / Havaldar |
16 |
7 |
9 |
|
20 |
Multitasking Staff |
1 |
0 |
1 |
|
Total |
207 |
146 |
61 |
|
Stages of Audit
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 :
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.
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.
Internal Audit Reports, wherever applicable, for the period under Audit. In case this is not applicable, it may be specifically stated so.
List of services provided alongwith exemption notification number where exemption is availed.
List of services for which Service Tax stands paid under reverse charge mechanism along with exemption notification number where exemption is availed.
List of Important Inputs/input services (which constitute more than 10% of value of purchases/expenditure)
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 :
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.
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