Audit Reports
Madhya Pradesh
Report No. 8 of 2025, Government of Madhya Pradesh, Report of the Comptroller and Auditor General of India on Goods and Services Tax for the year ended 31 March 2023
Overview
This Report of the Comptroller and Auditor General of India for the year ended 31 March 2023 has been prepared for submission to the Governor of Madhya Pradesh under Article 151 of the Constitution of India for being laid before the State Legislature.
The Report contains significant results of Performance Audit on &ldquoE-Way Bill System under Goods and Services Tax&rdquo and Subject Specific Compliance Audit on &ldquoDepartment&rsquos Oversight on GST Payments and Return Filing&rdquo (Phase - II). Audit has been conducted under the Comptroller and Auditor General&39s (Duties, Powers and Conditions of Service) Act, 1971.
The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2022-23 as well as those which came to notice in earlier years but could not be reported in the previous Audit Reports instances relating to the period subsequent to 2022-23 have also been included, wherever necessary.
The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.
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