Audit Reports

Haryana

Overview

Report of the Comptroller and Auditor General of India on Compliance Audit Report (Revenue)- Government of Haryana for the year ended March 2024-No. 5 of the year 2026

This Report contains 21 audit paragraphs, relating to non/short levy of taxes, interest, stamp duty, non/short realisation of motor vehicle tax etc., one Subject Specific Compliance Audit (SSCA) on Works Contract/Construction services under Goods and Services Tax with revenue implications of ` 509.22 crore.

The total revenue receipts of the State Government for the year 2023-24 were ₹1,01,314.84 crore as compared to ₹89,194.69 crore during the year 2022-23. Test check of the records of 143 units pertaining to Sales Tax/Value Added Tax, Stamp Duty and Registration fee, Excise and Transport conducted during the year 2023-24 revealed under assessment/short levy of tax/loss of revenue aggregating to ₹ 998.85 crore in 7,144 cases

The cases relating to VAT/Sales tax assessments revealed under assessment/evasion of tax and Subject Specific Compliance Audit on Works Contract/Construction services under Goods and Services Tax involving ₹ 415.68 crore. The cases relating to  non/short levy of stamp duty and registration fee etc. amounting to ₹ 85.37 crore. Some significant cases relating to non/short recovery of motor vehicle tax (MVT) from goods carriage vehicles, maxi/motor cabs owners and non/short remittance of revenue receipts into Government Treasury amounting to ₹ 8.17 crore

Download Audit Report

• Report of the Comptroller and Auditor General of India for the period ended March 2024 Government of Haryana Report No. 5 of 2026 (Compliance Audit- Revenue)
  _{(3.51 MB) Download}

• Table of Contents
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• Preface
  _{(0.06 MB) Download}
• Overview
  _{(0.27 MB) Download}
• Chapter 1 General
  _{(0.90 MB) Download}
• Chapter 2 State Excise
  _{(1.14 MB) Download}
• Chapter 3 Stamp Duty
  _{(3.18 MB) Download}
• Chapter 4 Taxes on Vehicles
  _{(1.58 MB) Download}
• Appendices
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