Audit Reports

Meghalaya

Overview

This Report contains three Subject Specific Compliance Audit on (i) “Implementation of Meghalaya Regulation of the Game of Arrow Shooting and Sale of Teer Tickets Act”, (ii) “Department’s Oversight on GST Payments and Return Filing (Phase I) and (iii) “Tax Deduction at Source by Government Departments and Tax Collection at Source by E-Commerce Operators” and three compliance audit paragraphs.

This Report is organised into five chapters. Chapter I deals with ‘General’, Chapter II deals with ‘Taxation Department’, Chapter III deals with ‘State Excise Department’, Chapter IV deals with ‘Stamps & Registration Department’ and Chapter V deals with ‘Forests and Environment Department’.

Chapter I contains observations on the trend of revenue receipts, Goods & Service Tax (GST), Revenue from GST, analysis of arrears of revenue, pendency of refund cases, details of evasion of tax detected by Department, response of Government/departments towards audit, analysis of the mechanism for dealing with the issues raised by audit, audit planning, result of audit and internal controls.

Chapter II contains three Subject-Specific Compliance Audits on (i) “Implementation of Meghalaya Regulation of the Game of Arrow Shooting and Sale of Teer Tickets Act”, (ii) “Department’s Oversight on GST Payments and Return Filing (Phase I) and (iii) “Tax Deduction at Source by Government Departments and Tax Collection at Source by E-Commerce Operators”.

Chapter III contains one compliance audit paragraph. The observation is on the issues of (i) ‘Short/non-levy of Excise Duty from bonded warehouses’.

Chapter IV contains one compliance audit paragraph. The observation is on the issue of (i) ‘Irregularities in registration of Mining Leases’.

Chapter V contains one compliance audit paragraph. The observation is on the issue of (i) ‘Non-collection of Cess’.

Download Audit Report

• Report of the Comptroller & Auditor General of India on State Revenues for the year ended 31 March 2023
  _{(6.08 MB) Download}

• Table of Contents
  _{(0.28 MB) Download}
• Preface
  _{(0.29 MB) Download}
• Overview
  _{(1.12 MB) Download}
• Chapter -1 General
  _{(1.69 MB) Download}
• Chapter -2 Taxation Department
  _{(2.93 MB) Download}
• Chapter-3 State Excise Department
  _{(1.17 MB) Download}
• Chapter -4 Stamps and Registration Department
  _{(1.22 MB) Download}
• Chapter-5 Forests and Environment Department
  _{(1.28 MB) Download}
• Appendices
  _{(1.93 MB) Download}