Brief on working of CRAD wing
• The CRAD wing conducts Compliance Audit, Performance Audit and Theme Based Audit of Customs Receipts and Refunds.
• There are total 69 units under compliance audit. During the year 2019-20, 45 units are planned for audit.
In current year audit plan two Subject Specific Compliance Audit (SSCA) and one Performance Audit (PA) has been planned.
Brief on working of GST Audit Wing
• The Central Excise and Service Tax was statutorily replaced with GST from 01.07.2017. Consequently the erstwhile CERA wing of this office has been renamed as GST Audit Wing.
• The GST Audit wing conducts Compliance Audit, Performance Audit and Subject Specific Compliance Audit of Goods and Services Tax.
• Compliance audit of GST transactions has been taken up from April 2018 as per Audit Plan approved by the HQ.
• Compliance audit of transactions relating to GST is being conducted based on the materials /information available with the department.
Brief on working of ITRA Audit Wing
• To examine the extent of compliance with the existing provisions of the Act/ Rules/ circulars / instructions in making such assessments and also to find if any, systemic lacuna in the assessments.
• To examine the efforts made by the department in coordinating with other Government agencies / different wings of the department to disseminate information during the course of assessment, regarding undisclosed income.
Brief on working of OAD
• OAD wing deals with the expenditure Audit conducted at three offices viz. Main Office, Kolkata and Branch Offices (BO) at Guwahati and Andaman & Nicobar Islands. The wing is entrusted with following audits:
o (i) Central Government offices under Section 13 of CAG’s (DPC) Act, 1971.
o (ii) Autonomous Bodies under Section 14, 19 (2) and 20(1) ibid.
o (iii) Pension payments disbursed through Public Sector Banks in Kolkata Municipal Corporation area.
o (iv) Certification of certain Externally Aided Projects.
o (v) Three hydro-electric projects in Bhutan partially funded by Govt. of India (conducted jointly with Royal Audit Authority, Bhutan).
• The jurisdiction of OAD wing encompasses West Bengal, Assam, Union Territory of Andaman & Nicobar Islands and North-Eastern Region in case of audit of Central Armed Paramilitary Forces.
• At present there are 596, 245 and 354 units under the jurisdiction of Main Office, Kolkata, BO, Guwahati and BO, ANI respectively.
• There are 29 ABs (Main Office-20, BO, Guwahati-6 and BO, ANI-3) in respect of which Separate Audit Reports (SARs) are issued.