Audit Reports

` 3,660 crore (167.58 per cent ) on account of receipt of compensation of ` 4,182 crore in lieu of lo ss of revenue arising out of implementation of GST. Grants -in-Aid from Government of India increased from ` 2,184 crore (2017 -18) to ` 5,844 crore (2018 -19). Tax revenue registered an increase...

Further, payment of tax, interest or penalty in GST regime is 21 Ludhiana-I, Ludhiana-II and SAS Nagar (Mohali) Report No. 3 of the year 2021 (Revenue Sector) 30 to be made by a dealer through electronic cash ledger. For this, a dealer may deposit requisite amount to electronic cash ledger and...

^ Includes ` 8,359 crore as back-to-back loans from GoI in lieu of GST Compensation shortfall. # Included in the Revenue Expenditure shown at Sr. No. 11. During the year 2020-21, the revenue receipts of th e State though increased by 12 per cent over the previous year, these fell short by 22...

of the year 111752.90 126037.79 TOTAL 229659.85 259425.42 Source: Finance Accounts * Includes ` 8,359 crore as back-to-back loans from GoI in lieu of GST Compensation shortfall, which are not to be repaid by the State out of its sources. State Finances Audit Report for the year ended 31 March 2021...

Further, non-recovery of VAT due to introdu ction of GST is also not justified as the Company was required to recover VA T actually paid it on paddy from these millers. Thus, the non-application of CMR rates of KMS 2016- 17 while finalising OTS amount and non-recovery of VAT on cost of...

Part-I: Chapter I - Introduction 3 The increase in GIA during 2018-19 was due to substantial increase in GST compensation by ` 3,092 crore (76.59 per cent) over the previous year. In addition to the above, the GoI had been transfer ring sizeable funds directly to the State implementing...

0.91 crore by matching the ITC carry forward ` 4.58 crore with annual return as this amount had already been considered while cl aiming tax credit in GST regime. However, the DO, instead of creating additi onal tax demand of ` 0.91 crore, reduced the amount of unutilised ITC from ` 4.58 crore to `...

Report No. 1 of the year 2021 – Social, General, Revenue and Economic Sectors (Non-PSUs) 122 Chapter - VII Other Tax and Non-Tax Receipts 149 Chapter-VII Other Tax and Non-Tax Receipts 7.1 Tax administration This paragraph related to receipts from ...

Out of 338 restaurants as per GST data , 122 FBOs in selected districts did not feature in the database of the Food Safety Department ( Appendix 2.3). 21 Earlier, such licences for commencement of businesses issued by local bodies were licences issued under ‘Licences to Dangerous and...

platforms and having no valid FSSAI Registration/ Licence (Reference: Paragraph 2.1.4.3) Comparing data District Licence list from LSGIs State GST (GST Commissionerate) Slaughter house list by Animal Husbandry Dept Number of Food Business Establishments having licences Number of FBOs...

and accounts, Preparation of Budget and Annual Financial Statement , All receipts and payments, social security pension, recoveries, Advances, Loan, GST and Audit . Engineering and town planning All Municipal works and Town planning works, building permit related activities and public works,...