Audit Reports
Gujarat
Report of 2012 - Compliance and Financial Audit on State Finances of Government of Gujarat
Overview
This Report contains 24 paragraphs including one IT Audit on 'Haryana Registration Information System' and other observations relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty, passenger and goods tax, royalty etc., involving tax effect of Rs. 527.46 crore.
The total revenue receipts of the State Government for the year 2013-14 were Rs. 38,012.08 crore as compared to Rs. 33,633.53 crore during the year 2012-13. Out of this, 80 per cent was raised through tax revenue (Rs. 25,566.60 crore) and non-tax revenue (Rs. 4,975.06 crore). The balance 20per cent was received from the Government of India as State's share of divisible Union taxes (Rs. 3,343.24 crore) and Grants-in-aid (Rs. 4,127.18 crore). There was an increase in Revenue receipts over the previous year by Rs. 4,378.55 crore.
Test check of the records of 250 units of Sales Tax/Value Added Tax, Stamp Duty and Registration fee, State Excise, Taxes on Goods and Passengers, Taxes on Vehicles and Non-Tax receipts conducted during the year 2013-14 showed under assessments/short levy/non-levy/loss of revenue aggregating Rs. 1,625.53 crore in 5,383 cases. During the year 2013-14, the Departments accepted under assessment of Rs. 20.89 crore in 771 cases. Of these, the Department recovered Rs. 2.09 crore in 310 cases for the cases of earlier years.