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Page 12 of 42, showing 10 records out of 414 total

17 March 2022
Compliance Performance
Tripura
Report No.1 of 2021 - Government of Tripura on Social ,Economic, Revenue and General Sectors for the year ended March 2019

Sector:
Social Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
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25 March 2022
Financial
Manipur
Report No. 3 of 2021 State Finance Audit Report of C&AG of India for the year ended 31 March 2020, Government of Manipur

State GST ( ` 852.58 crore) was the main contributor of the State’s Own Tax Revenue and the GST along with VAT receipts accounted for 91 per cent of the State’s total Own Tax Revenue. During 2019-20, receipts under SGST ( ` 852.58 crore) increased by ` 157.88 crore (22.72 per cent ) as...

Sector:
Finance
Chapter -II Finances of State
(PDF 0.52 MB)

(` 235.53 Crore) State Excise ( ` 11.60 Crore) Stamp and Registration Fees etc. (` 16.60 Crore) State GST ( ` 852.58 Crore) Others ( ` 31.41 Crore) Tax Revenue ` 1201.12 Crore State Finances Audit Report for the year ended 31 March 2020 16 Parameters 2015-16 2016-17 2017-18 2018-19 2019-20...

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25 March 2022
Compliance Performance
Manipur
Report No. 2 of 2021 Report of C&AG on General, Economic (other than PSUs) , Economic (PSUs), Revenue , Social Sector for the year ended 31 March, 2019- Government of Manipur

(Paragraph 4.9) There was a suspected misappropriation of fund on a ccount of GST deducted at source but not deposited to Government Account, by the Department officials. (Paragraph 4.10) The Department may invoke the order of the Finance Department and recover the tax amount deducted at...

Sector:
Industry and Commerce |
Social Welfare |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies |
Taxes and Duties
Chapter -IV Revenue Sector
(PDF 0.16 MB)

# BE: Budget Estimate. The GST receipts at ` 694.70 crore were ` 293.72 crore more than the budgeted receipts. The details of budget estimates of non-ta x revenue and actual realisations of the non-tax revenues actually raise d during the period 2014-15 to 2018-19 are indicated in the...

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06 April 2022
Financial
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No. 3 of 2021- State Finances Audit Report of Government of Jammu & Kashmir

Receipts 2.3.2 13-14 State’s Own Resources 2.3.2.1 14 Own Tax Revenue 2.3.2.1.1 14 State Goods and Services Tax (SGST) 2.3.2.1.2 15-16 Audit of GST Receipts 2.3.2.1.3 16 Non-Tax Revenue 2.3.2.1.4 16-17 Transfers from the Centre 2.3.2.2 17 Central Tax transfer 2.3.2.2.1 17-18 Grants-in-aid...

Sector:
Finance
Chapter-II- Finances of the State
(PDF 0.52 MB)

crore) less Public Accounts Disbursements ( `15,970.45 crore) **does not include compensation of `1,032 crore received due to implementation of GST (included in GIA) # Includes Ways and Means Advance ( `14,803 .07 crore) 2.3.2 State’s Revenue Receipts During the period 01 April 2019 to 30...

Executive Summary
(PDF 0.07 MB)

(Para 1.6.1) Against the actual loss of `2,078.07 crore due to implementation of GST, the State Government received compensation to the tune of `1,032 crore. It has resulted in receipt of less compensation to the extent of `1,046.07 crore. (Para 2.3.2.1.2) The Central tax transfers during 01...

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06 April 2022
Compliance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No. 4 of 2021- Social, General, Economic and Revenue Sector of Government of J&K

including GST 3,483.23 2,898.18 6,381.41 2 Taxes on Goods and Passengers 574.06 158.47 732.53 3 State Excise 766.05 587.67 1,353.72 4 Taxes and Duties on Electricity 97.74 0.23 97.97 5 Stamps Duty and Registration Fees 240.78 117.54 358.32 6 Taxes on Vehicles 162.59 246.08 408.67 7 Land Revenue...

Sector:
Taxes and Duties
Chapter-I General (Revenue Sector)
(PDF 0.15 MB)

including GST 3,483.23 2,898.18 6,381.41 2 Taxes on Goods and Passengers 574.06 158.47 732.53 3 State Excise 766.05 587.67 1,353.72 4 Taxes and Duties on Electricity 97.74 0.23 97.97 5 Stamps Duty and Registration Fees 240.78 117.54 358.32 6 Taxes on Vehicles 162.59 246.08 408.67 7 Land Revenue...

Chapter-III Introduction of Social, General and Economic Sectors (Departments)
(PDF 0.11 MB)

- Other transfers/ Grants to States/ Union Territorie s with Legislature 382 11,784 Compensation for loss of revenue arising out of implementing of GST 1,032 1,247 Total 15,643 16,438 Revenue Receipts 30,052 22,557 Percentage of total grants to Revenue Receipts 52 73 (Source: Finance Accounts of...

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06 April 2022
Compliance
Report No.22 of 2021 - Compliance Audit on Union Government (Railways) for the year ended March 2020

Additionally, government taxes (service tax and GST) amounting ₹ 1.10 crore on the outstanding licence fee could also not be realized. The matter was referred to MoR in September 2021; no reply was received (November 2021). 154 10.725 acre – 3.09 acre original licensed plot- 1.26...

Sector:
Transport & Infrastructure
Chapter 3 - Infrastructure
(PDF 1.35 MB)

Additionally, government taxes (service tax and GST) amounting ₹ 1.10 crore on the outstanding licence fee could also not be realized. The matter was referred to MoR in September 2021; no reply was received (November 2021). 154 10.725 acre – 3.09 acre original licensed plot- 1.26...

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06 April 2022
Performance
Report No.23 of 2021 - Union Government (Civil) Ministry of Home Affairs, Performance Audit of Indo-Nepal Border Road Project

So there is no excess payment involved. GST amount has also been calculated on the Gross amount achieved after deduction of 9.65 per cent below value of the BOQ. There is no over payment involved. Excess payment made in the form of Claim 2, Claim 4, Claim 7 & Claim 8 is under process of...

Sector:
Social Infrastructure |
Transport & Infrastructure
Chapter 4 - Contract management & Execution of works
(PDF 0.46 MB)

So there is no excess payment involved. GST amount has also been calculated on the Gross amount achieved after deduction of 9.65 per cent below value of the BOQ. There is no over payment involved. Excess payment made in the form of Claim 2, Claim 4, Claim 7 & Claim 8 is under process of...

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31 March 2022
Financial
Gujarat
Report No.1 of 2022-State Finances, Government of Gujarat

79 ( - )16,235 .4 6 ( - )9,664.76 ( - ) 167.9 9 ( - )0.98 Source: Finance Accounts of respective year s. GST Compensation is the revenue of the State Government under GST (Compensation to States) Act, 2017. However, in addition to receiving the GST compensation of ₹ 11,334.51 crore as revenue...

Sector:
Finance
Chapter 2: Finances of the State
(PDF 2.54 MB)

Tax (SGST) The Gujarat Goods and Services Tax Act, 2017 was passed by the State Legislature in May 2017 and came into effect from 01 July 2017. GST is levied on intra-State supply of goods or services (except alcohol for human consumption and five specified petroleum products 2 ) and its...

Chapter 1: Overview
(PDF 0.68 MB)

79 ( - )16,235 .4 6 ( - )9,664.76 ( - ) 167.9 9 ( - )0.98 Source: Finance Accounts of respective year s. GST Compensation is the revenue of the State Government under GST (Compensation to States) Act, 2017. However, in addition to receiving the GST compensation of ₹ 11,334.51 crore as revenue...

Appendices
(PDF 1.62 MB)

Hence the back to back loans in lieu of shortfall of GST compensation of ₹ 9,222 crore has not been considered as public debt here. Appendices Page | 150 State Finances Audit Report for the year ended 31 March 2021 – Government of Gujarat Appendix 3.1: Glossary of important Budget...

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31 March 2022
Financial
Odisha
Report No.2 of 2022- State Finances, Government of Odisha

However, during the year Grants -in-aid and State share of union taxes decreased by ₹1,084 crore and ₹2,911 crore respectively. GST Compensation is the revenue of the State Government under GST (Compensation to States) Act, 2017. However, in addition to receiving the GST compensation of ₹...

Sector:
Finance
Chapter II -Finances of the State
(PDF 1.03 MB)

According to GST (Compensation to States) Act, 2017, Central Government will compensate the States for loss of revenue arising on account of implementation of GST for a period of five years starting from 2017-18. The compensation payable to the State shall be calculated for every financial year...

Chapter I-Overview
(PDF 0.63 MB)

However, during the year Grants- in-aid and State share of union taxes decreased by ₹1,084 crore and ₹2,911 crore respectively. GST Compensation is the revenue of the State Government under GST (Compensation to States) Act, 2017. However, in addition to receiving the GST compensation of ₹...

Chapter V- State Public Sector Enterprises
(PDF 0.61 MB)

State Finances Audit Report 103 for the year ended March 2021 Summary of Financial Performance of State Public Sector Enterprises 5.1 Introduction This Chapter presents the summary of financial performance of Government Companies, Statutory...

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23 March 2022
Financial
Karnataka
Report No. 1 of 2022-State Finances, Government of Karnataka

State Finance Audit Report has been prepared for submission to the Governor of Karnataka under Article 151 of the Constitution of India for being placed in the Karnataka Legislature. Based on the audited accounts of the Government of Karnataka for...

Sector:
Finance
Download Full Report (PDF 8.47 MB)