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Audit Reports
Punjab
Report of the Comptroller and Auditor General of India on State Revenues for the period ended March 2023 (Report No. 3 of 2025)
Date on which Report Tabled:
Mon 16 Mar, 2026
Date of sending the report to Government:
Mon 06 Oct, 2025
Government Type:
State
Sector
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Overview
In accordance with Article 151(2) of the Constitution of India, the Report of the Comptroller and Auditor General of India on State Revenues for the period ended March 2023, was forwarded to the State Government on 6 October 2025 for laying in the State Legislature. The Report was laid in the State Legislature on 16 March 2026.
This Report, arranged into four chapters, contains one Subject Specific Compliance Audit, one Performance Audit and 15 observations involving money value of ₹ 2,202.45 crore.
Chapter-I contains a profile of the State with the tax and non-tax revenue raised by the Government of Punjab, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and Grants-in-aid received from the Government of India during the year 2022-23, the authority of audit, audit jurisdiction, planning and conduct of audit, response of the Government to various audit products namely Inspection Reports and follow-up action on Audit Reports.
Chapter-II contains findings of the Subject Specific Compliance Audit on ‘Department’s Oversight on GST Payments and Return Filing (Stage-II)’.
Chapter-III contains findings of the Performance Audit on ‘E-Waybill System under Goods and Services Tax’.
Chapter-IV contains individual findings related to Compliance Audit of Tax Revenue Departments.
Download Audit Report
- Table of Contents
- Preface
- Overview
- Chapter-1 General
- Chapter-2 Department Oversight on GST Payments and Return Filing (Stage-II)
- Chapter-3 E-Waybill System under Goods and Services Tax
- Chapter-4 Compliance Audit Observations (Tax Revenue Department)
- Appendices
- Glossary
- Punjabi Version