Audit Reports
Civil
Report of the Comptroller and Auditor General of India on Compliance Audit Report -II for the year ended March 2022 (Report No. 3 of 2024)
Overview
Overview 2021-22
Report of the Comptroller and Auditor General of India on Compliance Audit Report II for the year ended March 2022
This Report contains 16 illustrative audit paragraphs, relating to non/short levy of taxes, interest, non/short levy of excise duty, stamp duty, etc., one Subject Specific Compliance Audit (SSCA) on Department’s oversight on GST payments and Return Filing and one IT Audit of Integrated Financial Management System (IFMS) with revenue implications of ₹ 724.46 crore.
The total revenue receipts of the State Government for the year 2021-22 were ₹ 78,091.69 crore as compared to ₹ 67,561.01 crore during the year 2020-21. Test check of the records of 104 units of Sales Tax/Value Added Tax, State Excise, Stamp Duty and Registration Fees conducted during the year 2021-22 brought out under-assessments/short levy/ loss of revenue aggregating ₹1,103.94 crore in 2,552 cases.
The cases relating to input tax credit, under assessment, excess benefit, evasion of tax/short and non-levy of interest and Department’s Oversight on GST Payments and Return Filing of ₹ 691.00 crore. An illustrative case that resulted in non/short recovery of breach case penalties, interest on delayed payment of license fee and pending license fee of ₹ 7.46 crore. Some significant cases involving ₹ 26.00 crore relating to short/ non levy/irregular exemption of stamp dury and registration fee. IT audit of Integrated Financial Management System (IFMS) to measure the achievements of various IT objectives.
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- Table Of Contents
- Preface
- Overview
- Chapter I
- Chapter II
- Chapter III
- Chapter IV
- Chapter V
- Appendice
- Glossary