Report of the Comptroller and Auditor General of India on Compliance Audit Report (Revenue)- Government of Haryana for the year ended March 2024-No. 5 of the year 2026
This Report contains 21 audit paragraphs, relating to non/short levy of taxes, interest, stamp duty, non/short realisation of motor vehicle tax etc., one Subject Specific Compliance Audit (SSCA) on Works Contract/Construction services under Goods and Services Tax with revenue implications of ` 509.22 crore.
The total revenue receipts of the State Government for the year 2023-24 were ₹1,01,314.84 crore as compared to ₹89,194.69 crore during the year 2022-23. Test check of the records of 143 units pertaining to Sales Tax/Value Added Tax, Stamp Duty and Registration fee, Excise and Transport conducted during the year 2023-24 revealed under assessment/short levy of tax/loss of revenue aggregating to ₹ 998.85 crore in 7,144 cases
The cases relating to VAT/Sales tax assessments revealed under assessment/evasion of tax and Subject Specific Compliance Audit on Works Contract/Construction services under Goods and Services Tax involving ₹ 415.68 crore. The cases relating to non/short levy of stamp duty and registration fee etc. amounting to ₹ 85.37 crore. Some significant cases relating to non/short recovery of motor vehicle tax (MVT) from goods carriage vehicles, maxi/motor cabs owners and non/short remittance of revenue receipts into Government Treasury amounting to ₹ 8.17 crore