Audit Reports

Jammu and Kashmir UT (31-Oct-2019 Onwards)

Overview

Report of the Comptroller and Auditor General of India for the period ended March 2023

Government of UT of Jammu and Kashmir

Report No. 1 of the year 2026 (Composite Audit Report – UT Revenues)

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Overview

This Audit Report contains three chapters. Chapter I contains Introduction, Profile of the Union Territory of Jammu and Kashmir, overall position of receipts and expenditure during 2022-23, Authority for audit, Planning and conduct of Audit, Lack of response of Government to Audit, Response of Departments to Performance Audit Paragraphs and Compliance Audit Paragraphs, Follow-up on Audit Reports, Action taken on recommendations of the PAC. Chapter II contains observations of the Performance Audit on E-Way Bills System under Goods and Services Tax. Chapter III contains observation of the Compliance Audit on Department’s Oversight on GST Payments and Returns Filing.

Chapter-I

Introduction, Profile of the Union Territory of Jammu and Kashmir, overall position of receipts and expenditure during 2022-23, Authority for audit, Planning and conduct of Audit, Lack of response of Government to Audit, Response of Departments to Performance Audit Paragraphs and Compliance Audit Paragraphs, Follow-up on Audit Reports, Action taken on recommendations of the PAC.

Chapter-II

Finance Department, Performance Audit on E-Way Bills System under Goods and Services Tax, Introduction to E-Way Bills, Organisational Structure of the Department, Information Systems used for EWBs, Processes involved in the EWB System, Audit Objectives, Criteria, Scope and Sampling Methodology, Audit Objectives, Audit Criteria, Audit Scope, Audit Sampling Methodology, Acknowledgement, EWB mechanism in protecting revenue interest of the Government, Substantive audit findings, Illustrative Case, Observations detected in analysis of data of EWBs (Totality Observations), Preventive function of the Department, Efficiency and effectiveness in enforcing EWB provisions by the Department, Operational Preparedness of the Department, Effectiveness of Anti-Evasion Measures, Usage of MIS reports, Result of analysis of records related to Sampled Cases, Conclusion and Recommendations.

Chapter-III

Compliance Audit on Department’s Oversight on GST Payments and Returns Filing, Organisational Setup, Oversight on returns Filing-Audit of Circles, Centralised audit, Detailed Audit of GST Returns, Returns, Summary of recommendations.

Download Audit Report

• Report 1 of 2026: Report of Comptroller and Auditor General of India, Composite Audit Report: UT Revenues of UT of Jammu and Kashmir for the period ended March 2023
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