Office of the Chief Commissioner, State Tax, Rajasthan, invites Chartered Accountants (CAs) and Cost Accountants for empanelment to conduct special audits under Section 66 of the Rajasthan Goods and Services Tax (RGST) and Central GST (CGST) Acts, 2017. Eligible applicants must hold valid certificates of practice, possess a minimum of five years of experience, and meet ethical and legal compliance standards. Applicants should have their offices in Rajasthan and demonstrate expertise in GST, VAT, service tax, or income tax matters. Selection criteria include experience, prior empanelment, turnover, number of audits handled, staff strength, and an approach paper detailing methodologies for GST audits.
The panel will be valid for two years, and top candidates will be empaneled initially, with audits assigned as needed. Duties include examining records, verifying GST compliance, identifying tax discrepancies, and assisting in appeals if findings are contested. Confidentiality and impartiality are mandatory. Fees are based on the size of audited units. Applications must be submitted offline at Kar Bhawan, Jaipur, and more details, including the Expression of Interest (EOI) document, are available on the Rajasthan tax department website.
OFFICE OF CHIEF COMMISSIONER, STATE TAX, DEPARTMENT
OF COMMERCIAL TAXES, RAJASTHAN
Expression of Interest (E0I)
Sub:- Empanelment of Chartered Accountant/Cost Accountant for
Audit U/S 66 of RUST & CGST Act, 2017.
In the aforementioned subject, attention of Chartered Accountants/Cost Accountants is invited for audit of the Assesses U/s 66 of RUST Act. The Chief Commissioner of State Tax, Department of Commercial Taxes, Rajasthan recommends to prepare a panel of Chartered Accountants and Cost Accountants so as to nominate them for conducting special audit of accounts of Goods and Service tax Assesses as per provisions laid U/s 66 of CGST/RGS Act. 2017
EOI can be downloaded through the website http://rctjtax.gov.in/vatweb and should be submitted offline at the office of Additional Commissioner (Business Audit), Room No– 318, Kar Bhawan Jaipur
1. Eligibility:-
Following conditions should be fulfilled by the Applicant so as to be nominated for the said Audit.
The applicant firm should be-
i. a member of the Institute of Chartered Accountants of India/Institute of Cost Accountants/Regulatory Body of India and should have valid full time Certificate of practice issued by the respective institutes;
ii. Possess experience of at least five years of practice as Chartered Accountant/Cost Accountant
iii. That the applicant or any partner/proprietor of the applicant firm having experience and practice as stated above should not have indulged in any unethical professional practice or professional misconduct including moral turpitude:
iv. Not be facing any investigation or enquiry by the CBIC or Govt. of Rajasthan or any of its subordinate offices for any violations under the Service Tax Law or the Customs Act, 1962 or the Central Excise Act, 1944, RVAT Act, 2006 or the Central / MST / Rajasthan Goods and Service Tax Act, 2017;
2. Location of office:-
That the location of the office of the applicant/partner/proprietor having experience as stated above \\ ho is in charge of such office should be situated in the Rajasthan.
3. Selection Procedure:- The selection will be as follows-
i. All the applications received up to the last date for filing of application shall be scrutinized in terms of criteria/guidelines issued in this regard. The basic criteria for selecting the applicant would be the experience in audit/consultancy/representation in the Income Tax, Central Excise. Service Tax. VAT and GS’I’ matters, turnover, staff strength, audit experience etc. The detailed evaluation criteria would be as follows:-
A. Experience- 15 Marks:-
Applicant’s existence in years after its registration (Provide copy of certificate of registration with Institute of Chartered Accountants of India/Institute of Cost Accountants of India:-
More than 5 years but less than 10 years : 60%
10 years or more but less than 15 years : 70%
15 years or more : 100%
(The above criterion carries 15 Marks.)
B. Empanelment- 15 Marks
That the applicant(s) has/have been empanelled as auditor with anyone of the following departments during the last 7 years (Provide copy of order/letter of empanelment with the Department( s)): –
1. Department of Income Tax
2. Department of Customs and Central Excise
3. Department of Service Tax
4. Department of Value Added Tax
5. Department of Goods & Services Tax
i) 01 Department of GOUGOR or Other state Govt.- 4 Marks
ii) 02 Department of GOI/GOR or Other state Govt.- 8 Marks
iii) 03 Department of GOI/GOR or Other state Govt.- 12 Marks
iv) 04 or more than 4 Department of GOI/GOR or Other state Govt.- 15 Marks
C. Turnover- 15 Marks
That the applicant(s) has/have average annual turnover in last three financial years (Provide copies of full Income tax returns & Financial Accounts for the last three financial years):-
| 10 lakhs — 50 lakhs | 60% |
| 50 lakhs 1 crore | 70% |
| crore — 2 crore | 80% |
| More than 2 crore | 100% |
| (The above criterion carries 15 Marks.) | – |
D. No. of Audit Assignments- 15 Marks
No. of Audit Assignments of Internal/Statutory/Forensic Audit of Corporate/PSUs entities, except Bank Branch Audit, for which the audit has been done in the last 5 years (Provide copy of order of assignment of such Audit):-
| 3 to 5: | 60% |
| 5 to 10: | 75% |
| >10: | 100% |
| (The above criterion carries 15 Marks.) |
E. Staff Strength- 15 Marks
That the applicant(s) or any partner(s)/proprietor of the applicant firm(s)/professional(s) has/have an office profile with staff strength of at least 5 (excluding typist, stenographers, computer operators, secretaries and subordinate staff etc.) consisting of audit and article clerks with the knowledge in book-keeping and accountancy and arc engaged in outdoor audit (Provide details of stall’ engaged along with their names, educational qualification, date of engagement, contact details etc.):-
More than 20 : 100%
More than 10 but less than or equal to 20 : 75%
5 or more but less than or equal to 10 : 50%
(The above criterion carries 15 Marks.)
F. Approach Paper- 25 Marks
Applicant should submit brief approach paper (not exceeding 3000 words) covering the following:-
I. Challenges in the special audit of registered person under Goods & Services Tax Act, 2017.
II. Technical parameters/approach to assess compliance of various provisions of the GST Act, 2017 by the registered person.
III. Proposed methodologies to analyze & evaluate compliance on technical parameters.
IV. Proposed work plan for responding to the Scope of work.
V. Proposed solutions/methodology for a special audit for ensuring time bound determination of statutory liabilities of registered person.
VI. Proposed innovations in analysis, audit and follow up action for successful conclusion of such special audit through discharge of financial liabilities by registered person.
♦ The minimum qualifying marks will be 50 based on the above evaluation criteria. The department intends to empanel top approximately 30 to 40 auditors in the first phase. Based on the evaluation of this pilot, the decision for further empanelment would he taken.
♦ Out of empanelled candidates, audit would be allotted to the firms/person as and when required by the department at the sole discretion of the Chief Commissioner of State Tax, Department of Commercial Taxes, Rajasthan. Their performance would be monitored by examining the quality and findings of audit reports submitted by them.
G. Tenure-
The panel so made above shall be in force for a period of two years. However, in case of necessity, new person/firm can be added in the panel by following the prescribed procedure.
II. Cancellation-
The empanelment of the Auditor will stand cancelled, without any prejudice to all available legal/other remedy/recourse in the event of any of the followings:-
a. If the empanelment has been obtained on the basis of false information/mis-statement.
b. If the Auditor does not take up the Audit in terms of the appointment/allotment letter.
c. If the Auditor fails to maintain/honour confidentiality & secrecy in all respect.
d. If the Auditor fails to comply with any of the eligibility criteria/other terms & conditions.
e. If the Auditor fails to provide the audit reports and mandated inputs of requisite quality within prescribed time limit.
4. Scope of Work:-
The Special Audit shall be conducted by the Special Auditor under Section 66 of Rajasthan Goods and Service Tax Act, 2017.1Ie shall examine and audit the records & hooks of accounts of the registered person. Ile shall check and verify the compliance of the provisions of RGST Act, CGS•I’ Act & IGST Act, 2017 and Rules made there under by the registered person including the correctness of turnover declared, input tax credit availed, taxes paid, refund claimed etc. and detect the tax evasion, if any, by the registered person. I Ie shall submit his report within the prescribed period as per the provisions of the Act. In case the registered person does not accept the findings of the Special Audit and consequent tax liability, interest etc. & contests the same by way of appeal, the auditor will render all required assistance/advice in the matter to protect the interest of the government in such appeals.
5. Duties and obligations:-
The person/Firm so nominated to act as special auditor shall have the followinil duties and obligations :-
i. The audit shall be conducted as per the Terms of Reference & within the prescribed time limit.
ii. The auditor may be required to visit the offices including branch office/head office of (1ST registered person to conduct the Audit of GST and to call for and examine the required documents.
iii. The Audit shall be conducted in coordination with the departmental officers. In other words, the departmental officer may also join the audit team of the nominated CA/IOWA to conduct the audit.
iv. The auditor, within the period specified by the Chief Commissioner of State Tax, Department of Commercial Taxes, Rajasthan, shall submit a report of such audit duly signed and certified by him. The audit report shall provide full details of audit, including the audit plan, details of documents verified, result Of verification, short levy/wrong availment of Input Tax credit etc. duly quantified and with their observations. Duly authenticated copies or sample documents shall also he enclosed with audit report for taking further action by the department.
v. The nominated person/firm should not have represented or advised in any manner the registered person whose audit is ordered by the department in any area like maintenance of accounts, auditing, tax consultancy, any other consultancy, representation etc. and therefore should not be in conflict of interest position. This aspect would be verified while assigning a particular registered person for audit and a certificate in this regard would be submitted before accepting the special audit.
vi. Maintain confidentiality in all respect related to special audit assigned to him and should not disclose/share any sensitive/confidential information/documents etc. to the registered person/any outsider.
vii. On receipt of audit report, department may call the auditor for seeking any clarification or ask them to complete audit, if it is found that particular area has not been examined properly.
viii. In ease the registered person does not accept the findings of the Special Audit and consequent tax liability, interest etc. and contests the same by way of appeal, the auditor will render all required assistance/advice in the matter to protect the interest of the government in such appeals.
ix. The empanelled Chartered Accountants and the Cost Accountants shall give an undertaking at the time or allotment of units that they will not take up Statutory Audit of the said units allocated to them for special audit and also during the period they are on the panel of Rajasthan State UST.
x. The auditor will not associate any junior staff for the Audit purpose except with due approval of such person with equivalent qualification 8i experience by the Department in writing.
6. Schedule of Fees:-
(i) The Chartered Accountants/ Cost Accountants so empaneled are entitled to a fee depending upon the size of the unit under special audit. The details of fees per audit is as follows:-
Clarification 1: The fee mentioned above is fixed and it will not be changed irrespective of the GST turnover in different financial years. Further, GST turnover is the turnover in the State of Rajasthan.
Clarification 2: The above indicated fee is exclusive of all the taxes.
7. General:-
(i) It is the sole discretion of the Chief Commissioner of State Tax, Department of Commercial Taxes, Rajasthan, to select any of the Chartered Accountants/Cost Accountants from the panel for conducting the Special Audit.
(ii) This office reserves the right to remove name of any of the Chartered Accountants/Cost Accountants from the panel so made, after making enquiries as deemed fit and such decision would be final.
(iii) This office also reserves the right to cancel/withdraw the expression of interest without assigning any reason whatsoever.
8. Last Date and Time for Submission and Opening of the ECM:-
1. The EOI shall be received offline and would be opened as per the Schedule mentioned in the E01 (Critical date-sheet).
2. If any due date in the Critical date sheet happens to be a holiday then the next working day will be the due date at the same time.
3. Department of Commercial Taxes may, at its discretion, extend the last date and time for submission of li:01 and/or date and time of opening of MI by issuing corrigendum/addendum.
9. Submission of EOI:-
1. EOI shall he submitted offline at the office of Additional Commissioner (Business Audit), Room No- 318, Kar 13hawan, Jaipur
2. The applicant has to follow the Instructions as available at http://rajtax.gov.in/vatweb/.
3. The applicant has to upload the duly filled and signed Performa as at Annexure-A.
4. The applicant has to upload duly filled and signed Annexure-13 as well as all the self-certified documents as per Annexure-B.
5. The intending Applicants arc advised to visit http://rajtax.gov.in/vatweb/ till closing date of submission of 1:,01 for any corrigendum/addendum/amendments.
6. There is no cost of the EOI document.
7. List of the empanelled applicants will be uploaded on the website http://rajtax.gov.inhatweb/.
ANNFAIHRE-A
PROFORMA FOR APPLICATION FOR EMPANELMENT AS SPECIAL AUDITOR IN 1)1,..PA RTM ENT OF COMMERCIAL TAXES, GOVT. OF OF RAJASTHAN
No. Information/Details sought
1. Name and address of the person/ firm. In case of firm, please also provide total number of partners and names of partners who will be engaged in this assignment
2. PAN — Permanent Account Number
3. Date of Birth (in case of individual) and date of incorporation (in case of firm)
4. Address for correspondence including contact No./Mobile No. and E-mail I D
5. Membership No. of Institute of Chartered Accountants of India /Institute of Cost Accountants of India along with date of becoming member of the institute
6. Whether empanelled (during last seven years) with Department of Income Tax, Department of Customs. & Central Excise, Department of Service Tax, Department of Value Added Tax, Department of Goods & Services Tax
7. Average annual turnover in last three financial years
8. No. of Audit Assignments of Internal /Statutory/Forensic Audit of Corporate/PSUs entities, except Bank Branch Audit, for which the audit has been done in the last 5 years.
9. Staff strength (excluding typist, stenographers, computer operators, secretaries and subordinate staff etc.) Consisting of Audit and Article clerks with the knowledge in bookkeeping and accountancy and are engaged in outdoor audit.
10. Whether any investigation/ inquiry/disciplinary proceeding is pending in the records of relevant Institute like Institute of Chartered Accountants of India, the Institute of Cost Accountants of India, the Northern India Regional Council of Chartered Accountants of India and the Northern India Regional Council of Institute of Cost Accountants of India /CBIC/Govt. of of Rajasthan against any applicant/ proprietor/ partner/employee of the firm (Give details)
Annexure —13
CHECKLIST OF DOCUMENTS “I’0 BE SCANNED & UPLOADED ALONG “WITH” ON E-PORTAL
S.No. Item Description Yes/No Remark
1. Copy of PAN
2. Copy of Aadhar Card/ Voter– ID/Passport etc. mentioning address
3. Copy of certificate of registration with Institute of Chartered Accountants of India/Institute of Cost Accountants of India
4. Certificate of Practice issued by the Institute of Chartered Accountants of India/Institute of Cost Accountants of India showing experience of at least five years of practice
5. Copy of order/letter of empanelment with the Department(s)):-
1. Department of Income Tax
2. Department of Customs and Central Excise
3. Department of Service Tax
4. Department of Value Added Tax
5. Department of Goods. & Services Tax
6. Copies of full Income tax returns & Financial Accounts for the last three financial years.
7. Copy or order of Audit Assignments of Internal/Statutory/Forensic Audit of Corporate/PSUs entities, except Bank Branch
Audit.
8. Details of staff engaged (excluding typist, stenographers, computer operators, secretaries and subordinate staff etc.) consisting of audit and article clerks with the knowledge in book- keeping and accountancy and are engaged in outdoor audit providing their names, educational qualification, date of engagement, contact details etc. in Annexure-C
9. Brief approach paper (not exceeding 3000 words) as mentioned at point No. 3 (Selection Procedure) sub-point (I) in Annexure-D
10. Verification/Declaration as in Annexure-E
Note:- In case, any of the above documents is not available, then applicant may specif:k sc on a separate paper, duly signed and upload the same against the said document.
ANNEXURE —C
| S.No. | Name of Staff engaged | Educational qualification | Date of Engagement | Contact details |
ANNEXURE-D
S.No. Information sought Details to be furnished
1. Challenges in the special audit of registered person under Goods & Services Tax Act, 2017.
2. Technical parameters/approach to assess compliance of various provisions of the GST Act, 2017 by the registered person.
3. Proposed methodologies to analyze & evaluate compliance on technical parameters.
4. Proposed work plan for responding to the Scope of work.
5. Proposed solutions/methodology for a special audit for ensuring time bound determination of statutory liabilities of registered person.
6. Proposed innovations in analysis, audit and follow up action for successful conclusion of such special audit through discharge of financial liabilities by registered person.
ANNEXURE-E
DECLARATION
I …………………………………… Proprietor/Partner of M/s………………………………………………………………… do hereby declare that the information/details etc. submitted in/along, with Expression of Interest application are true and correct to the best 01 my knowledge and belief’.
Dated :
Signature
Place:
Request for Expression of Interest (EOI)
For
Empanelment of Chartered Accountants or
Chartered Accountant firms /Cost Accountants or Cost Accountants firms
for Special Audit of GIST roistered
persons under Section 66 of RGST Act, 2017
Invited by
Department of Commercial Taxes,
Govt. of Rajasthan
Kar Bhawan, Ambedkar Circle,
Rajasthan, ,Daipur-302005
Chief Commissioner of Commercial Taxes Rajasthan, Department of Commercial Taxes Rajasthan, invites Expression of Interest (EOI) for empanelment of Chartered Accountants /Cost Accountants for conducting Special Audit of accounts of GST Registered Taxpayers as envisaged under Section 66 of RGST Act, 2017.
EOI is to be submitted only offline at the office of Additional Commissioner ( Business Audit), Room No- 318, Kar Bhawan, Jaipur. The EOI document can be downloaded from Govt. of Rajasthan i.e. State Public Procurement Portal (S1’1’1′) or through the Department website of Commercial Taxes http://rajtax.gov.in/vatweb.
The details pertaining to Eligibility criteria, Selection procedure and other relevant information regarding the same can be sought at the website http://rajtax.gov.in/vatweb. The last date for submission is 18-12-2024
The schedule will be as follows:-
| S.No. | Description of Activities | Date | Time |
| 1. | EOI Document available for Download and E01 Submission Start Date | 27-11-2024 | 10.00am |
| 2. | Pre-proposal meeting | 05-12-2024 | 4.00pm |
| 3. | E01 Submission End Date | 18-12-2024 | 3.00pm |
| 4. | E01 Opening Date | 19-12-2024 | 4.00pm |
