INDIRECT TAXES SECTION & FUNCTION | Director General of Audit ( Central ), Kolkata

Indirect Taxes

Brief on working of CRAD wing

• The CRAD wing conducts Compliance Audit, Performance Audit and Theme Based Audit of Customs Receipts and Refunds.

List of Auditee units under the audit jurisdiction for FY 2024-25
Sl	Unit Type	Unit ID	Unit Name	Section
1	Assessing	DC-FSEZ-KOL-01-EOU	100% EOU	16
2	Non-assessing	CCPORT-KOL-01-SPS	AC, (Superintendent of Preventive Services)	16
3	Assessing	CCP-KOL-01-NER-SHILLONG-AGCD	AGARTALA CUSTOMS DIVISION	16
4	Assessing	CCAIRPORT-KOL-01-ACC	Air Cargo Complex	16
5	Assessing	CCP-KOL-01-NER-SHILLONG-AICD	Aizwal Customs Division	16
6	Non-Assessing	CCPORT-KOL-01-ARS	Apppraising Refund Section (Port) ARS	16
7	Assessing	CCPORT-KOL-01-AG-NEPAL	Appraising group Nepal	16
8	Assessing	CCPORT-KOL-01-AG-I	APPRAISING GROUP-I PAG & FAG which includes FAG-1 and IB	16
9	Assessing	CCPORT-KOL-01-AG-II	APPRAISING GROUP-II PAG & FAG which includes - Chemical-1(2, 2A, 2B, 2C, 2D, 2E & 2F), Chemical-2 (2G), Chemical-3 (2H,2I,2J,2K)	16
10	Assessing	CCPORT-KOL-01-AG-III	APPRAISING GROUP-III PAG & FAG-3 and 3 A	16
11	Assessing	CCPORT-KOL-01-AG-IV	APPRAISING GROUP-IV PAG & FAG-4 and 4A	16
12	Assessing	CCPORT-KOL-01-AG-V	APPRAISING GROUP-V PAG & FAG 5, 5E & 5N	16
13	Assessing	CCPORT-KOL-01-AG-V-AB	APPRAISING GROUP-V-AB PAG & FAG 5A, 5C, 5M, 5V, 5F, 5S & 5I	16
14	Assessing	CCPORT-KOL-01-AG-VI	APPRAISING GROUP-VI PAG & FAG 6	16
15	Assessing	DC-FSEZ-KOL-01-BAN	Bantala, SEZ	16
16	Assessing	CCPWB-KOL-01-BCD	Barasat Customs Division including ICD Durgapur *	16
17	Assessing	DC-FSEZ-KOL-01-CAN	Candor Kolkata SEZ	16
18	Non-assessing	CCCKOL-01-ZONE	Chief Commissioner of Customs, Kolkata Zone	16
19	Non-assessing	CCAPPEAL-KOL-01	Commissioner of Appeal	16
20	Non-Assessing	CCPWB-KOL-01-EXP	Commissionerate of customs Preventive (Expenditure)	16
21	Assessing	CCPORT-KOL-01-CA-BoE	Concurrent Audit of Bills of Entry	16
22	Assessing	CCAIRPORT-KOL-01-CA-BoE	Concurrent Audit of Bills of Entry	16
23	Assessing	CCAIRPORT-KOL-01-CA-REF	Concurrent Audit of Refund cases	16
24	Assessing	CCPORT-KOL-01-CA-SB	Concurrent Audit of Shipping Bills	16
25	Assessing	CCAIRPORT-KOL-01-CA-SB	Concurrent Audit of Shipping Bills	16
26	Assessing	CCPWB-KOL-01-CA-SB	Concurrent Audit of Shipping Bills	16
27	Non-assessing	CCPORT-KOL-01-CC	Container Cell	16
28	Non-assessing	CCPORT-KOL-01-CHT	Custom House Treasury	16
29	Assessing	JDG-DGFT-KOL-01-GUWAHATI	DGFT-GUWAHATI ( DGFT shillong merged, toatl unit treated as one)	16
30	Assessing	ADG-DGFT-KOL-01	DGFT-KOLKATA	16
31	Assessing	CCP-KOL-01-NER-SHILLONG-DHCD	DHUBRI CUSTOMS DIVISION	16
32	Non-assessing	CCP-KOL-01-NER-SHILLONG-DICD	Dimapur Customs Division	16
33	Assessing	CCPWB-KOL-01-DCD	DINHATA CUSTOMS DIVISION	16
34	Assessing	DC-FSEZ-KOL-01-DLF	DLF Limited (IT/ITES SEZ)	16
35	Assessing	CCPORT-KOL-01-DD	Drawback Department, including Supplementary claims (Manual)	16
36	Assessing	CCPORT-KOL-01-EOMC	EOMC	16
37	Non-assessing	CCAIRPORT-KOL-01-EXP-CH	Expenditure Audit of Custom House (O/o the Chief Accts Officer)	16
38	Assessing	CCPORT-KOL-01-ED	Export Department	16
39	Non-Assessing	DC-FSEZ-KOL-01	Falta SEZ - Expenditure Audit & Certification of Accounts (SAR)	19(2)
40	Assessing	DC-FSEZ-KOL-01-FALTA	Falta SEZ- Receipt Audit	16
41	Assessing	CCP-KOL-01-NER-SHILLONG-GCD	Guwahati Customs division	16
42	Assessing	CCPORT-KOL-01-HPC	Haldia Port complex	16
43	Assessing	CCPWB-KOL-01-ICD-PRISTINE	ICD-M/s Pristine Hindustan (Jalpaiguri)	16
44	Assessing	CCP-KOL-01-NER-SHILLONG-ICD	IMPHAL CUSTOMS DIVISION	16
45	Non-assessing	CCPORT-KOL-01-IMB	Import Bond	16
46	Assessing	CCP-KOL-01-NER-SHILLONG-KCD	KARIMGANJ CUSTOMS DIVISION	16
47	Non-assessing	CCPWB-KOL-01-KCD	KRISHNANAGAR CUSTOMS DIVISION	16
48	Assessing	CCPWB-KOL-01-MCD	MALDA CUSTOMS DIVISION	16
49	Non-assessing	CCPORT-KOL-01-MCD	Manifest Clearance Department	16
50	Assessing	DC-FSEZ-KOL-01-MAN	Manikanchan, SEZ	16
51	Assessing	CCPWB-KOL-01-NCD	Naxalbari Customs Division	16
52	Non-assessing	CCAIRPORT-KOL-01-ATB	New International Terminal Building	16
53	Non-assessing	CCPWB-KOL-01-TAAR	O/o the A.C., Tax Arrear Recovery & Reward Cell, (TAAR) CCP, WB	16
54	Non-assessing	CCAIRPORT-KOL-01	O/o the Commissioner of Customs (Airport) (including Reward cases)	16
55	Non-assessing	CCPORT-KOL-01	O/o the Commissioner of Customs (Port)	16
56	Non-assessing	CCPWB-KOL-01	O/o the Commissioner of Customs (Preventive), WB	16
57	Non-assessing	CCP-KOL-01-NER-SHILLONG	Office Of The Commissioner Of Customs (Preventive), Shillong (including expenditure & Reward cases)	16
58	Non-assessing	PAO-CUS-KOL-01	PAO-Kolkata (Customs)	16
59	Non-assessing	PAO-KOL-01-CBIC-SILIGURI	PAO-Siliguri (Customs)	16
60	Assessing	CCPWB-KOL-01-PCC	Petrapole	16
61	Assessing	CCPORT-KOL-01-PORTBLAIR- MCH	Port Blair, Mini Custom House	16
62	Assessing	CCPORT-KOL-01-PAD	Postal Appraising Deptt. including postal parcel bills	16
63	Assessing	CCPORT-KOL-01-PRO & Sea UB	PRO & Sea UB	16
64	Assessing	CCPWB-KOL-01-RCD	Ranaghat Customs Division	16
65	Non-assessing	CCPORT-KOL-01-REW-AG	Reward cases (Commissionerate of Customs Appraising General)**	16
66	Non-assessing	CCPWB-KOL-01-SDC-SILIGURI	Seizure and Disposal Cell,Siliguri	16
67	Assessing	CCP-KOL-01-NER-SHILLONG-SCD	Shillong Customs Division	16
68	Assessing	CCPWB-KOL-01-SCD	SILIGURI CUSTOMS DIVISION	16
69	Assessing	STPI-KOL-01	SOFTWARE TECHNOLOGY PARK	16
70	Non-assessing	CCPORT-KOL-01-SDC	Special Disposal Cell	16
71	Non-assessing	CCPORT-KOL-01-STRC	Special Tax Recovery Cell (STRC)	16
72	Non-assessing	CCPORT-KOL-01-SRI-P	SRI-Preventive	16
73	Non-assessing	CCPWB-KOL-01-SRSD	Strong Room Seizure & Disposal of CCP	16
74	Assessing	DC-FSEZ-KOL-01-TCS	TATA Consultancy Services SEZ	16
75	Assessing	DC-FSEZ-KOL-01-Wipro	Wipro SEZ	16

   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.
   We are also part of IT Audit of GSTN, presently initiated by Comptroller and Auditor General of India.
   Goods and Services Tax Audit Wing is one of the receipt audit wings of the office of the Director General of Audit (Central), Kolkata. This wing is entrusted with the audit of GST. The jurisdiction under the audit ambit of this office is as follows:
States/UT    Jurisdiction
1    West Bengal, Sikkim and ANI    Seven Principal Chief Commissioner/Chief Commissioner/ Executive Commissionerates located in West Bengal and Sikkim under GST regime.
ANI is under Haldia (WB) Commissionarate
2    North East States    Nine Chief Commissioner/Commissionerates in North Eastern States (Shillong, Guwahati and Dibrugarh) under GST regime.

	Annexure- I of Table 5
List of Auditable Units under the jurisdiction of the DGAC, Kolkata (Main Office, Kolkata)
Sl No.	Name of Audit Entity	Classification
1	Principal Chief Commissioner, Kolkata Zone	Audit Unit
2	Kolkata North Commissionerate	Audit Unit
3	Shyambazar Division	Audit Unit
4	Shyambazar Division Range I	Audit Unit
5	Shyambazar Division Range II	Audit Unit
6	Shyambazar Division Range III	Audit Unit
7	Shyambazar Division Range IV	Audit Unit
8	Shyambazar Division Range V	Audit Unit
9	Shyambazar Division Range VI	Audit Unit
10	Shyambazar Division Range VII	Audit Unit
11	Burrabazar Division	Audit Unit
12	Burrabazar Division Range I	Audit Unit
13	Burrabazar Division Range II	Audit Unit
14	Burrabazar Division Range III	Audit Unit
15	Burrabazar Division Range IV	Audit Unit
16	Burrabazar Division Range V	Audit Unit
17	Burrabazar Division Range VI	Audit Unit
18	Burrabazar Division Range VII	Audit Unit
19	Central Division	Audit Unit
20	Central Division Range I	Audit Unit
21	Central Division Range II	Audit Unit
22	Central Division Range III	Audit Unit
23	Central Division Range IV	Audit Unit
24	Central Division Range V	Audit Unit
25	Central Division Range VI	Audit Unit
26	Central Division Range VII	Audit Unit
27	BBD Bag-I Division	Audit Unit
28	BBD Bag-I Division Range I	Audit Unit
29	BBD Bag-I Division Range II	Audit Unit
30	BBD Bag-I Division Range III	Audit Unit
31	BBD Bag-I Division Range IV	Audit Unit
32	BBD Bag-I Division Range V	Audit Unit
33	BBD Bag-II Division	Audit Unit
34	BBD Bag-II Division Range I	Audit Unit
35	BBD Bag-II Division Range II	Audit Unit
36	BBD Bag-II Division Range III	Audit Unit
37	BBD Bag-II Division Range IV	Audit Unit
38	BBD Bag-II Division Range V	Audit Unit
39	BBD Bag-II Division Range IV	Audit Unit
40	BBD Bag-II Division Range V	Audit Unit
41	Chowrenghee Division	Audit Unit
42	Chowrenghee Division Range I	Audit Unit
43	Chowrenghee Division Range II	Audit Unit
44	Chowrenghee Division Range III	Audit Unit
45	Chowrenghee Division Range IV	Audit Unit
46	Chowrenghee Division Range V	Audit Unit
47	Chowrenghee Division Range VI	Audit Unit
48	Chowrenghee Division Range VII	Audit Unit
49	Barasat Division	Audit Unit
50	Barasat Division Range I	Audit Unit
51	Barasat Division Range II	Audit Unit
52	Barasat Division Range III	Audit Unit
53	Barasat Division Range IV	Audit Unit
54	Barasat Division Range V	Audit Unit
55	Barrackpore Division	Audit Unit
56	Barrackpore Division Range I	Audit Unit
57	Barrackpore Division Range II	Audit Unit
58	Barrackpore Division Range III	Audit Unit
59	Barrackpore Division Range IV	Audit Unit
60	Barrackpore Division Range V	Audit Unit
61	Khardah Division	Audit Unit
62	Khardah Division Range I	Audit Unit
63	Khardah Division Range II	Audit Unit
64	Khardah Division Range III	Audit Unit
65	Khardah Division Range IV	Audit Unit
66	Khardah Division Range V	Audit Unit
67	Bidhannagar Division	Audit Unit
68	Bidhannagar Division Range I	Audit Unit
69	Bidhannagar Division Range II	Audit Unit
70	Bidhannagar Division Range III	Audit Unit
71	Bidhannagar Division Range IV	Audit Unit
72	Bidhannagar Division Range V	Audit Unit
73	Bidhannagar Division Range VI	Audit Unit
74	Kalyani Division	Audit Unit
75	Kalyani Division Range I	Audit Unit
76	Kalyani Division Range II	Audit Unit
77	Kalyani Division Range III	Audit Unit
78	Kalyani Division Range IV	Audit Unit
79	Kalyani Division Range V	Audit Unit
80	Kolkata South Commissionerate	Audit Unit
81	Ballygunge Division	Audit Unit
82	Ballygunge Division Range I	Audit Unit
83	Ballygunge Division Range II	Audit Unit
84	Ballygunge Division Range III	Audit Unit
85	Ballygunge Division Range IV	Audit Unit
86	Ballygunge Division Range V	Audit Unit
87	Ballygunge Division Range VI	Audit Unit
88	Behala Division	Audit Unit
89	Behala Division Range I	Audit Unit
90	Behala Division Range II	Audit Unit
91	Behala Division Range III	Audit Unit
92	Behala Division Range IV	Audit Unit
93	Behala Division Range V	Audit Unit
94	Bhowanipur Division	Audit Unit
95	Bhowanipur Division Range I	Audit Unit
96	Bhowanipur Division Range II	Audit Unit
97	Bhowanipur Division Range III	Audit Unit
98	Bhowanipur Division Range IV	Audit Unit
99	Bhowanipur Division Range V	Audit Unit
100	Bhowanipur Division Range VI	Audit Unit
101	Bishnupur Division	Audit Unit
102	Bishnupur Division Range I	Audit Unit
103	Bishnupur Division Range II	Audit Unit
104	Bishnupur Division Range III	Audit Unit
105	Bishnupur Division Range IV	Audit Unit
106	Bishnupur Division Range V	Audit Unit
107	Budge Budge Division	Audit Unit
108	Budge Budge Division Range I	Audit Unit
109	Budge Budge Division Range II	Audit Unit
110	Budge Budge Division Range III	Audit Unit
111	Budge Budge Division Range IV	Audit Unit
112	Budge Budge Division Range V	Audit Unit
113	Joka Division	Audit Unit
114	Joka Division Range I	Audit Unit
115	Joka Division Range II	Audit Unit
116	Joka Division Range III	Audit Unit
117	Joka Division Range IV	Audit Unit
118	Joka Division Range V	Audit Unit
119	Maheshtala Division	Audit Unit
120	Maheshtala Division Range I	Audit Unit
121	Maheshtala Division Range II	Audit Unit
122	Maheshtala Division Range III	Audit Unit
123	Maheshtala Division Range IV	Audit Unit
124	Maheshtala Division Range V	Audit Unit
125	Park Street Division	Audit Unit
126	Park Street Division Range I	Audit Unit
127	Park Street Division Range II	Audit Unit
128	Park Street Division Range III	Audit Unit
129	Park Street Division Range IV	Audit Unit
130	Park Street Division Range V	Audit Unit
131	Park Street Division Range VI	Audit Unit
132	Park Street Division Range VII	Audit Unit
133	Rashbehari Division	Audit Unit
134	Rashbehari Division Range I	Audit Unit
135	Rashbehari Division Range II	Audit Unit
136	Rashbehari Division Range III	Audit Unit
137	Rashbehari Division Range IV	Audit Unit
138	Rashbehari Division Range V	Audit Unit
139	Rashbehari Division Range VI	Audit Unit
140	Taratala I Division	Audit Unit
141	Taratala I Division Range I	Audit Unit
142	Taratala I Division Range II	Audit Unit
143	Taratala I Division Range III	Audit Unit
144	Taratala I Division Range IV	Audit Unit
145	Taratala I Division Range V	Audit Unit
146	Taratala I Division Range VI	Audit Unit
147	Taratala II Division	Audit Unit
148	Taratala II Division Range I	Audit Unit
149	Taratala II Division Range II	Audit Unit
150	Taratala II Division Range III	Audit Unit
151	Taratala II Division Range IV	Audit Unit
152	Taratala II Division Range V	Audit Unit
153	Taratala II Division Range VI	Audit Unit
154	Tollygunge Division	Audit Unit
155	Tollygunge Division Range I	Audit Unit
156	Tollygunge Division Range II	Audit Unit
157	Tollygunge Division Range III	Audit Unit
158	Tollygunge Division Range IV	Audit Unit
159	Tollygunge Division Range V	Audit Unit
160	Howrah Commissionerate	Audit Unit
161	Bally- I Division	Audit Unit
162	Bally- I Division Range I	Audit Unit
163	Bally- I Division Range II	Audit Unit
164	Bally- I Division Range III	Audit Unit
165	BallyI Division Range IV	Audit Unit
166	Bally- I Division Range V	Audit Unit
167	Bally- II Division	Audit Unit
168	Bally- II Division Range I	Audit Unit
169	Bally- II Division Range II	Audit Unit
170	Bally- II Division Range III	Audit Unit
171	Bally- II Division Range IV	Audit Unit
172	Bally- II Division Range V	Audit Unit
173	Rishra Division	Audit Unit
174	Rishra Division Range I	Audit Unit
175	Rishra Division Range II	Audit Unit
176	Rishra Division Range III	Audit Unit
177	Rishra Division Range IV	Audit Unit
178	Rishra Division Range V	Audit Unit
179	Sankrail Division	Audit Unit
180	Sankrail Division Range I	Audit Unit
181	Sankrail Division Range II	Audit Unit
182	Sankrail Division Range III	Audit Unit
183	Sankrail Division Range IV	Audit Unit
184	Sankrail Division Range V	Audit Unit
185	Dankuni Division	Audit Unit
186	Dankuni Division Range I	Audit Unit
187	Dankuni Division Range II	Audit Unit
188	Dankuni Division Range III	Audit Unit
189	Dankuni Division Range IV	Audit Unit
190	Dankuni Division Range V	Audit Unit
191	Shibpur Division	Audit Unit
192	Shibpur Division Range I	Audit Unit
193	Shibpur Division Range II	Audit Unit
194	Shibpur Division Range III	Audit Unit
195	Shibpur Division Range IV	Audit Unit
196	Shibpur Division Range V	Audit Unit
197	Chandannagar Division	Audit Unit
198	Chandannagar Division Range I	Audit Unit
199	Chandannagar Division Range II	Audit Unit
200	Chandannagar Division Range III	Audit Unit
201	Chandannagar Division Range IV	Audit Unit
202	Chandannagar Division Range V	Audit Unit
203	Singur Division	Audit Unit
204	Singur Division Range I	Audit Unit
205	Singur Division Range II	Audit Unit
206	Singur Division Range III	Audit Unit
207	Singur Division Range IV	Audit Unit
208	Singur Division Range V	Audit Unit
209	Serampur Division	Audit Unit
210	Serampur Division Range I	Audit Unit
211	Serampur Division Range II	Audit Unit
212	Serampur Division Range III	Audit Unit
213	Serampur Division Range IV	Audit Unit
214	Serampur Division Range V	Audit Unit
215	Ulberia Division	Audit Unit
216	Ulberia Division Range I	Audit Unit
217	Ulberia Division Range II	Audit Unit
218	Ulberia Division Range III	Audit Unit
219	Ulberia Division Range IV	Audit Unit
220	Ulberia Division Range V	Audit Unit
221	SBU- I Division	Audit Unit
222	SBU- I Division Range I	Audit Unit
223	SBU- I Division Range II	Audit Unit
224	SBU- I Division Range III	Audit Unit
225	SBU- I Division Range IV	Audit Unit
226	SBU- I Division Range V	Audit Unit
227	SBU- II Division	Audit Unit
228	SBU- II Division Range I	Audit Unit
229	SBU- II Division Range II	Audit Unit
230	SBU- II Division Range III	Audit Unit
231	SBU- II Division Range IV	Audit Unit
232	SBU- II Division Range V	Audit Unit
233	Haldia Commissionerate	Audit Unit
234	Haldia I Division	Audit Unit
235	Haldia I Division Range I	Audit Unit
236	Haldia I Division Range II	Audit Unit
237	Haldia I Division Range III	Audit Unit
238	Haldia I Division Range IV	Audit Unit
239	Haldia I Division Range V	Audit Unit
240	Haldia II Division	Audit Unit
241	Haldia II Division Range I	Audit Unit
242	Haldia II Division Range II	Audit Unit
243	Haldia II Division Range III	Audit Unit
244	Haldia II Division Range IV	Audit Unit
245	Haldia II Division Range V	Audit Unit
246	Kharagpur Division	Audit Unit
247	Kharagpur Division Range I	Audit Unit
248	Kharagpur Division Range II	Audit Unit
249	Kharagpur Division Range III	Audit Unit
250	Kharagpur Division Range IV	Audit Unit
251	Kharagpur Division Range V	Audit Unit
252	Junglepur Division	Audit Unit
253	Junglepur Division Range I	Audit Unit
254	Junglepur Division Range II	Audit Unit
255	Junglepur Division Range III	Audit Unit
256	Junglepur Division Range IV	Audit Unit
257	Junglepur Division Range V	Audit Unit
258	Andaman & Nicobar Division	Audit Unit
259	Andaman & Nicobar Division Range I	Audit Unit
260	Andaman & Nicobar Division Range II	Audit Unit
261	Andaman & Nicobar Division Range III	Audit Unit
262	Andaman & Nicobar Division Range IV	Audit Unit
263	Andaman & Nicobar Division Range V	Audit Unit
264	Bolpur Commissionerate	Audit Unit
265	Asansol I Division	Audit Unit
266	Asansol I Division Range I	Audit Unit
267	Asansol I Division Range II	Audit Unit
268	Asansol I Division Range III	Audit Unit
269	Asansol I Division Range IV	Audit Unit
270	Asansol I Division Range V	Audit Unit
271	Asansol I Division Range VI	Audit Unit
272	Asansol II Division	Audit Unit
273	Asansol II Division Range I	Audit Unit
274	Asansol II Division Range II	Audit Unit
275	Asansol II Division Range III	Audit Unit
276	Asansol II Division Range IV	Audit Unit
277	Asansol II Division Range V	Audit Unit
278	Asansol II Division Range VI	Audit Unit
279	Purulia Division	Audit Unit
280	Purulia Division Range I	Audit Unit
281	Purulia Division Range II	Audit Unit
282	Purulia Division Range III	Audit Unit
283	Purulia Division Range IV	Audit Unit
284	Purulia Division Range V	Audit Unit
285	Durgapur I Division	Audit Unit
286	Durgapur I Division Range I	Audit Unit
287	Durgapur I Division Range II	Audit Unit
288	Durgapur I Division Range III	Audit Unit
289	Durgapur I Division Range IV	Audit Unit
290	Durgapur I Division Range V	Audit Unit
291	Durgapur II Division	Audit Unit
292	Durgapur II Division Range I	Audit Unit
293	Durgapur II Division Range II	Audit Unit
294	Durgapur II Division Range III	Audit Unit
295	Durgapur II Division Range IV	Audit Unit
296	Durgapur II Division Range V	Audit Unit
297	Durgapur III Division	Audit Unit
298	Durgapur III Division Range I	Audit Unit
299	Durgapur III Division Range II	Audit Unit
300	Durgapur III Division Range III	Audit Unit
301	Durgapur III Division Range IV	Audit Unit
302	Durgapur III Division Range V	Audit Unit
303	Bankura Division	Audit Unit
304	Bankura Division Range I	Audit Unit
305	Bankura Division Range II	Audit Unit
306	Bankura Division Range III	Audit Unit
307	Bankura Division Range IV	Audit Unit
308	Bankura Division Range V	Audit Unit
309	Bardhaman Division	Audit Unit
310	Bardhaman Division Range I	Audit Unit
311	Bardhaman Division Range II	Audit Unit
312	Bardhaman Division Range III	Audit Unit
313	Bardhaman Division Range IV	Audit Unit
314	Bardhaman Division Range V	Audit Unit
315	Birbhum Division	Audit Unit
316	Birbhum Division Range Bolpur	Audit Unit
317	Birbhum Division Range Sainthia	Audit Unit
318	Birbhum Division Range Rampurhat	Audit Unit
319	Birbhum Division Range Suri	Audit Unit
320	Birbhum Division Range Md. Bazar	Audit Unit
321	Berhampore Division	Audit Unit
322	Berhampore Division Range Berhampore	Audit Unit
323	Berhampore Division Range Raghunathganj	Audit Unit
324	Berhampore Division Range Aurangabad I	Audit Unit
325	Berhampore Division Range Aurangabad II	Audit Unit
326	Berhampore Division Range Dhuliyan I	Audit Unit
327	Berhampore Division Range Dhuliyan II	Audit Unit
328	Siliguri Commissionerate	Audit Unit
329	Cooch Behar Division	Audit Unit
330	Cooch Behar Division Range Cooch Behar I	Audit Unit
331	Cooch Behar Division Range Cooch Behar II	Audit Unit
332	Cooch Behar Division Range Alipurduar I	Audit Unit
333	Cooch Behar Division Range Alipurduar II	Audit Unit
334	Cooch Behar Division Range Jaigaon	Audit Unit
335	Dinajpur Division	Audit Unit
336	Dinajpur Division Range Balurghat	Audit Unit
337	Dinajpur Division Range Buniadpur	Audit Unit
338	Dinajpur Division Range Dalkhola	Audit Unit
339	Dinajpur Division Range Islampur	Audit Unit
340	Dinajpur Division Range Raiganj	Audit Unit
341	Malda Division	Audit Unit
342	Malda Division Range Malda I	Audit Unit
343	Malda Division Range Malda II	Audit Unit
344	Malda Division Range Malda III	Audit Unit
345	Malda Division Range Baishnabnagar	Audit Unit
346	Malda Division Range Kaliachak	Audit Unit
347	Jalpaiguri Division	Audit Unit
348	Jalpaiguri Division Range Rajganj	Audit Unit
349	Jalpaiguri Division Range Jalpaiguri	Audit Unit
350	Jalpaiguri Division Range Bhaktinagar	Audit Unit
351	Jalpaiguri Division Range Malbazar	Audit Unit
352	Jalpaiguri Division Range Nagrakata	Audit Unit
353	Darjeeling Division	Audit Unit
354	Darjeeling Division Range Darjeeling I	Audit Unit
355	Darjeeling Division Range Darjeeling II	Audit Unit
356	Darjeeling Division Range Darjeeling III	Audit Unit
357	Darjeeling Division Range Mirik	Audit Unit
358	Darjeeling Division Range Kalimpong	Audit Unit
359	Gangtok Division	Audit Unit
360	Gangtok Division Range Gangtok I	Audit Unit
361	Gangtok Division Range Gangtok II	Audit Unit
362	Gangtok Division Range Rangpo I	Audit Unit
363	Gangtok Division Range Rangpo II	Audit Unit
364	Gangtok Division Range Jorethang	Audit Unit
365	Siliguri Division	Audit Unit
366	Siliguri Division Range I	Audit Unit
367	Siliguri Division Range II	Audit Unit
368	Siliguri Division Range III	Audit Unit
369	Siliguri Division Range IV	Audit Unit
370	Siliguri Division Range V	Audit Unit
371	Durgapur Audit Commissionerate	Audit Unit
372	Durgapur Audit Commissionerate Circle I	Audit Unit
373	Durgapur Audit Commissionerate Circle II	Audit Unit
374	Durgapur Audit Commissionerate Circle IIII	Audit Unit
375	Durgapur Audit Commissionerate Circle IV	Audit Unit
376	Durgapur Audit Commissionerate Circle V	Audit Unit
377	Durgapur Audit Commissionerate Circle VI	Audit Unit
378	Kolkata Audit- I Commissionerate	Audit Unit
379	Kolkata Audit- I Commissionerate Circle I	Audit Unit
380	Kolkata Audit- I Commissionerate Circle II	Audit Unit
381	Kolkata Audit- I Commissionerate Circle IIII	Audit Unit
382	Kolkata Audit- I Commissionerate Circle IV	Audit Unit
383	Kolkata Audit- I Commissionerate Circle V	Audit Unit
384	Kolkata Audit- I Commissionerate Circle VI	Audit Unit
385	Kolkata Audit- I Commissionerate Circle VII	Audit Unit
386	Kolkata Audit- I Commissionerate Circle VIII	Audit Unit
387	Kolkata Audit- II Commissionerate	Audit Unit
388	Kolkata Audit- II Commissionerate Circle I	Audit Unit
389	Kolkata Audit- II Commissionerate Circle II	Audit Unit
390	Kolkata Audit- II Commissionerate Circle IIII	Audit Unit
391	Kolkata Audit- II Commissionerate Circle IV	Audit Unit
392	Kolkata Audit- II Commissionerate Circle V	Audit Unit
393	Kolkata Audit- II Commissionerate Circle VI	Audit Unit
394	Kolkata Appeal-I Commissionerate	Audit Unit
395	Kolkata Appeal-II Commissionerate	Audit Unit
396	Siliguri Appeal Commissionerate	Audit Unit
397	Directorate General of Performance Management (DGPM), Eastern Regional Unit, Kolkata	Audit Unit
398	Customs, Central Excise & Service Tax Settlement Commission, Addl Bench, Kolkata	Audit Unit
399	Directorate General of Taxpayer Services (DGTS), Kolkata Zonal Unit	Audit Unit
400	Directorate General of Goods & Service Tax, Eastern Zonal Unit, Kolkata	Audit Unit
401	Directorate General of Vigilance, Customs & Central Excise, East Zone Unit, Kolkata	Audit Unit
402	Directorate General of Audit, Indirect Taxes & Customs, Kolkata Zonal Unit	Audit Unit
403	Deputy Controller of Accounts (EAST ZONE) CBEC	Audit Unit
404	Office of the Director General of Systems and Data Management	Audit Unit
405	Directorate General of Goods and Service Tax Intelligence, Kolkata Zonal Unit	Audit Unit
406	National Academy of Customs Indirect Taxes & Narcotics (NACIN), Zonal Training Institute, Kolkata	Audit Unit
407	Pay and Accounts Office- CGST, Kolkata -I	Audit Unit
408	Pay and Accounts Office- CGST, Kolkata-II	Audit Unit
409	Pay and Accounts Office- CGST, Kolkata -III	Audit Unit
410	Pay and Accounts Office- CGST, Kolkata -IV	Audit Unit
411	Pay and Accounts Office- Kolkata Revenue	Audit Unit
412	Pay and Accounts Office - CGST, Bolpur	Audit Unit