Audit Reports

Though, the State has done well to augment its tax revenue by expanding i ts tax base and collecting more from GST, the State’s own resources constituted onl y around 13 per cent of the total revenue receipts during 2019-20. This indicated he avy dependence of the State on Government of...

Board under MSME&T Department extended undue benefit of ` 85.50 lakh as VAT to the contractors in addition to payment of ` 1.53 crore towards GST. The Goods and Service Tax (GST), which has replaced most of the Central and State indirect taxes such as Value Added Tax (VAT), excise duty,...

(April 2017) to the Government of West Bengal (GoWB) that National Mineral Exploration Trust (NMET) cess, District Mineral Foundation (DMF) cess and GST are calculated on ad valorem basis and such dues required to be adjusted for grade slippage during final claim. Audit further observed that DPL...

Board under MSME&T Department extended undue benefit of ` 85.50 lakh as VAT to the contractors in addition to payment of ` 1.53 crore towards GST. (Paragraph 4.7) Non-realisation of annual lease rent and interest of ` 3.96 crore in case of 33 lessees in possession of 2156.41 acres of land....

(Paragraph 2.8) Goods and Services Tax (GST) In 12 Charge Offices, 33,020 taxpayers migrated to GST without verification of information and documents furnished by the taxpayers with the applica\ tion. Migration of taxpayers without proper verification frustrates the basic objective to restrict...

tax not levied 2.854-56 Non/ short levy of interest 2.956-57 Short levy of tax due to incorrect computation 2.1057-60 Migration of taxpayers in GST regime 2.1160-61 Non-submission of final return by the Goods and Services Tax Identification Number (GSTIN) cancelled taxpayers 2.12 62...

Foot and Mouth Disease Control Programme GDP Gross Domestic Product GoI Government of India GoWB Government of West Bengal GSB Granular Sub-Base GST Goods and Services Tax GSTIN GST Identification Number HRBC Hooghly River Bridge Commissioners HSC Health Sub-Centre I&WD Irrigation & Waterways...

date on which the Data Transmission, Use and Storage Protocol (DTUSP) could be signed by the audit and DCT for facilitating the regular data flow of GST. Further, the Directorate was also requested, in November 2018, to arrange “creation of role for audit” with a facility to view the entire...

Tax (GST) in West Bengal” Audit reviewed the activities of the Directorate of Commercial Taxes (DCT), West Bengal relating to implementation of GST and noticed the following deficiencies: Forty three taxpayers eligible for registration under GST were not found registered in two Charge...

(iv) Migration of dealers from VAT to GST regime without having EC As per the provisions under Section 3 (2) of the WBSTPTCE Act, 1979, enrolment of dealers registered under WBVAT Act 2003 is mandatory. At the time of transition to the Goods and Services Tax (GST) regime, dealers getting GST...

Development Authority DSR District Sub-Registrar 134 abbreviationFull form EC Certificate of Enrolment FLA Collector First Land Acquisition Collector GST Goods and Services Tax GSTIN GST Identification Number GVW Gross Vehicle Weight HDA Haldia Development Authority HGV Heavy Goods Vehicles HIA...

on evaded tax not levied 2.1021 Non/short levy of interest 2.1123 Short levy of tax due to mistake in computation 2.1224 Status of implementation of GST in West Bengal 2.1326 CHAPTER III LAND REVENUE Tax administration 3.137 ii Internal audit3.237 Results of audit 3.338 Non-settlement of long...

date on which the Data Transmission, Use and Storage Protocol (DTUSP) could be signed by the audit and DCT for facilitating the regular data flow of GST. This has not been done, so far, by the Directorate of Commercial Taxes. Following information sought, for Audit Report 2017-18, was not made...

of the State, as extraneous factors such as Finance Commission (FC) Award (14 th FC during 2015-20 and 15 th FC from 2020-21), implementation of GST (from 2017-18 onwards) and lockdown owing to COVID-19 pandemic (from the end of March 2020 to September 2020), impacted the actual receipts...

** The effective outstanding fiscal liabilities would be ₹ 4,81,999 crore as GST compensation of ₹ 4,431 crore given to the State as back to back loan under debt receipts would not be treated as debt of the State for any norms which may be prescribed by the Finance Commission. # Arrived at...

Geographic Information System GoI Government of India GoWB Government of West Bengal GRF Guarantee Redemption Fund GSDP Gross State Domestic Product GST Goods and Services Tax IAS Indian Administrative Service IFMS Integrated Financial Management System IGST Integrated Goods and Services Tax...

Product GIA Grants- in-Aid GoI Government of India GoWB Government of West Bengal GRF Gu arantee Redemption Fund GSDP Gross State Domestic Product GST Goods and Services Tax GSTN Goods and Services Tax Network GTA Gorkhaland Territorial Administration HDR Human Development Report HIDCO Housing...

Appendices 201 Appendix 1.1 (Refer paragraph 1.2, page 1) Audit jurisdiction of Principal Accountant General (Audit-I), West Bengal Departments Autonomous Bodies 235 / Authorities/ Corporations 1 Agriculture Under Section 14 2 Agricultural Marketing ...

Based Maternal Death Reviews FSD Food & Supplies Department G&O Gynaecology & Obstetrics GoI Government of India GoWB Government of West Bengal GST Goods and Services Tax H&FW Health & Family Welfare HDU High Dependency Unit HMIS Hospital Management Information System HMS Hostel Monitoring...

Product GIA Grants-in-Aid GoI Government of India GoWB Government of West Bengal GRF Guarantee Redemption Fund GSDP Gross State Domestic Product GST Goods and Services Taxes HoD Head of the Department HDA Haldia Development Authority IBRD International Bank for Reconstruction and Development...