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Compliance
Haryana

Report of the Comptroller and Auditor General of India Compliance Audit on GST (Government of Haryana Report No. 2 of 2026)

Date on which Report Tabled:
Tue 01 Sep, 2026
Date of sending the report to Government
Government Type
State
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Sector Taxes and Duties

Overview

Report of the Comptroller and Auditor General of India on Compliance Audit on Goods and Services Tax- Government of Haryana No. 2 of the year 2026

This Report includes Subject Specific Compliance Audit (SSCA) on E-Way Bills System under Goods and Services Tax and SSCA on Department’s Oversight on GST Payments and Return Filing- phase II, involving financial implication of ₹ 822.99 crore.

Chapter 1: E-Way Bills System under Goods and Services Tax

41 EWBs were generated after the effective date of cancellation of GST Registration involving an assessable value of ₹ 13.49 crore falling under five DETCs. Four taxpayers had generated multiple EWBs on a single invoice. Under five DETCs, 12 EWB transactions pertaining to 10 taxpayers involving an assessable value of ₹ 2.78 crore were affected using risky vehicles, i.e. stolen, scrapped, surrendered, cancelled and suspended vehicles, two wheelers etc,. It was further observed that the corresponding outward supplies were not reported in GSTR-1 return.68 EWBs involving an assessable value of ₹ 36.30 crore were generated by 12 taxpayers who fell in High value EWBs generated within six months of registration, EWBs with high distance from PIN to PIN, EWBs belonging to Ministry of Corporate Affairs defaulters, EWBs of Directorate General of Foreign Trade blacklisted entities, Parties booked for offences by Directorate General of Analytics and Risk Management and EWBs using Invalid PIN-codes.

Chapter 2: SSCA on Department’s Oversight on GST Payments and Return Filing- phase II

The Department had not issued notices in respect 6,064 taxpayers in
GSTR-3A who had not filed the GSTR-3B for more than seven months or above during the period 2017-18 to 2019-20. The Department had short levied interest amounting to ₹ 3.17 crore in two cases on delayed payment of tax. The Department responded to 339 out of 687 cases of high value data inconsistencies identified by Audit. Of these, 196 cases constituting 57.81 per cent turned out to be compliance deviations with mismatches amounting to ₹ 738.34 crore. A relatively higher rates of deviations were noticed in risk parameters such as short payment of tax under TDS/TCS, undischarged tax liability and ITC mismatch. Out of the 339 cases, the Department has initiated action in 123 cases by recovery of ₹ 3.49 crore in 17 cases, issuing of notices involving ₹ 582.07 crore in 101 cases and conveying discrepancies to the taxpayer in five cases involving ₹ 4.60 crore. 19 taxpayers had filed monthly return GSTR-3B with a delay of one to 293 days and had not discharged the interest liability amounting to ₹ 1.64 crore. The Department did not produce records in respect of 87 instances of mismatches of tax liability between the GSTR-1 and GSTR-3B involving money value of ₹ 356.76 crore.

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