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Overview
Report of the Comptroller and Auditor General of India on State Revenues for the period ended March 2023 has been prepared for submission to the Governor of Chhattisgarh for being laid before the State Legislature. This Report contains three chapters:
Chapter – I
This chapter presents the planning and extent of audit and a brief analysis on the revenue of departments along with responses of Government to the Audit Inspection Reports/Audit Reports pertaining to the State Revenues.
Chapter – II
This chapter deals with the findings of Performance Audit on “Electronic waybills system under goods and services tax” in Chhattisgarh.
Chapter – III
This chapter deals with the findings of Subject Specific Compliance Audit on “Department’s Oversight on GST Payments and Returns Filing Phase-II”.