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Page 15 of 42, showing 10 records out of 414 total

30 June 2022
Financial
Bihar
Report No.1 of the year 2022 - State Finances Audit Report of the Comptroller and Auditor General of India, Government of Bihar.

• 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 I Overview State Finances Audit Report for the year ended 31 March 2021 8₹ 4,359.28 crore as revenue receipts, due to...

Sector:
Finance
5. Chapter II
(PDF 19.16 MB)

Table 2.8: Pendency of refund cases Sl. No. Particulars GST Sales tax/VAT No. of cases Amount No. of cases Amount 1 323 1.87 2 437 126.25 3 477 4 561 614 48.87 5 year 137 3.92 794 77.83 major revenue earning departments of GoB. Non-Tax Revenue Table 2.9 . Table 2.9: Components of...

10. Glossary of Abbreviations
(PDF 0.42 MB)

DC 15 16 DE 17 18 ES Economic Services 19 GDP Gross Domestic Product 21 GIA 22 23 Government of India 24 GS 25 GSDP Gross State Domestic Product 26 GST Goods and Service Tax 27 28 NPS 29 NSDL 31 32 PAC 33 PD 34 35 36 37 38 39 41 42 SS 43 44 45 46 47 Glossary of Abbreviations State Finances Audit...

Download Full Report (PDF 3.24 MB)
07 January 2022
Financial
Tamil Nadu
Report No. 4 of 2021- State Finances Government of Tamil Nadu

(₹ 44,515 crore) State Excise (₹ 7,206 crore) Stamps & Regn Fees etc. (₹ 10,856 crore) State GST (₹ 38,376 crore) Others (₹ 6,509 crore) Non Debt Receipts (₹ 5,384 crore) Public Debt Receipts (₹ 66,774 crore) Recoveries of Loans and Advances (₹ 5,384 crore) Miscellaneous...

Sector:
Finance
Chapter-2 Finances of the State
(PDF 2.08 MB)

(₹ 44,515 crore) State Excise (₹ 7,206 crore) Stamps & Regn Fees etc. (₹ 10,856 crore) State GST (₹ 38,376 crore) Others (₹ 6,509 crore) Non Debt Receipts (₹ 5,384 crore) Public Debt Receipts (₹ 66,774 crore) Recoveries of Loans and Advances (₹ 5,384 crore) Miscellaneous...

Appendices
(PDF 2.08 MB)

GDP Gross Domestic Product GoI Government of India GoTN Government of Tamil Nadu GRF Guarantee Redemption Fund GSDP Gross State Domestic Product GST Goods and Services Tax HoA Head of Account IGST Integrated Goods and Services Tax MTFP Medium Term Fiscal Plan NPS National Pension System PAC...

Download Full Report (PDF 7.97 MB)
28 December 2021
Maharashtra
Report No.1 of 2021 State Finance, Government of Maharashtra

  State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 (Report No. 1 of the year 2021) Key Words   Preface Governor of Maharashtra, Article 151 of the Constitution of India, Audit...

Chapter 2 of Report No.1 of 2021 State Finance, Government of Maharashtra
(PDF 2 MB)

Own Tax Revenue Own Tax Revenues of the State consist of State GST, State Excise, Taxes on Vehicles, Stamp Duty and Registration Fees, Land Revenue, Tax es on Goods and Passengers, etc. (Source: Finance Accounts of respective years) The gross collection in respect of major taxes and duties...

Download Full Report (PDF 8.48 MB)
30 March 2020
Financial
Pondicherry
Report No.1 of 2019 - Government of Union Territory of Puducherry

The objective of this Report is to analyse the Union Territory Government’s financial position, budgetary position, long term fiscal sustainability, reliability of fiscal indicators, quality of accounts and financial reporting. Chapter -...

Sector:
Finance
Chapter I
(PDF 0.44 MB)

(` 1) Internal debt and market loans ( ` 989) Loans and advances from GOI ( ` 72) Taxes on Sales, Trade etc ( ` 1,008) State Excise: ( ` 770) GST ( ` 852) Stamp Duty and Registration Fee: ( ` 71) Taxes on Vehicles : ( ` 104) Land Revenue: ( ` 1) Small Saving, Provident Fund ( ` 46) Reserve...

Appendices
(PDF 0.44 MB)

Responsibility and Budget Management Act GDP Gross Domestic Product GIA Grants-in-aid GOI Government of India GSDP Gross State Domestic Product GST Goods and Services Tax IGST Integrated Goods and Services Tax PEC Pondicherry Engineering College PRIs Panchayat Raj Institutions RBI Reserve...

Download Full Report (PDF 8.43 MB)
30 March 2020
Compliance
Pondicherry
Report No.2 of 2019 - Government of Union Territory of Puducherry

casual labourers GH General Hospital GLV Guide Line Value GOI Government of India GOTN Government of Tamil Nadu GSDP Gross State Domestic Product GST Goods and Services Tax GSTIN Goods and Services Taxpayers Identification Number GSTN Goods and Services Tax Network HPCL Hindustan Petroleum...

Chapter III
(PDF 0.18 MB)

scheme of taxation introduced with effect fr om 1 July 2017 ** Not comparable since VAT on all items except pe troleum goods and alcohol subsumed in GST from 1 July 2017. (Source: Finance Accounts of the respective years) 3.1.3 The details of non-tax revenue raised during the period from 2013-14...

Chapter I
(PDF 0.09 MB)

(Paragraph 2.5) 1.5.3 Revenue Receipts Audit of Transition to GST in Puducherry indicated that there is an urgent need for verification for correctness of transitional credit clai med by the dealers as any lapse or deficiency or continued inaction on the part of the Department would result in...

Appendices
(PDF 0.27 MB)

casual labourers GH General Hospital GLV Guide Line Value GOI Government of India GOTN Government of Tamil Nadu GSDP Gross State Domestic Product GST Goods and Services Tax GSTIN Goods and Services Taxpayers Identification Number GSTN Goods and Services Tax Network HPCL Hindustan Petroleum...

Download Full Report (PDF 6.59 MB)
24 December 2021
Compliance
Assam
Report No. 2 of 2021 - Public Sector Undertakings and Revenue Sector, Government of Assam

As per the GST Act, every taxpayer with turnover of above ` 20 lakh (enhanced to ` 40 lakh w.e.f 1 April 2019) has to be registered under GST. The total registrations under GST in Assam as on March 2019 were 2.06 lakh, of which normal taxpayers accounted for 76.49 per cent, corporation...

Chapter-III
(PDF 0.2 MB)

Taxes on Sales, Trade etc.: The decrease in revenue was due to merger of VAT an d CST Acts under the GST Act for all items except for petroleum and alcohol for human consumption. 119 Minus figure is due to refunds of earlier years. Sl. No. Head of revenue 2014-15 2015-16 2016-17 2017-18...

Overview
(PDF 0.12 MB)

As per the GST Act, every taxpayer with turnover of above ` 20 lakh (enhanced to ` 40 lakh w.e.f 1 April 2019) has to be registered under GST. The total registrations under GST in Assam as on March 2019 were 2.06 lakh, of which normal taxpayers accounted for 76.49 per cent, corporation...

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21 December 2021
Compliance
Madhya Pradesh
Report of the Comptroller and Auditor General of India on STATE FINANCES for the year ended 31 March 2020, Government of Madhya Pradesh, Report No.5 of the Year 2021

was a significant decrease in the revenue buo yancy of the State as compared to 2015-16 due to higher growth rate in GSDP and imple mentation of GST (in 2017-18) impacted the actual receipts in different component s of revenue. 2.6.2 State’s Own Resources State’s share in Central taxes is...

Download Full Report (PDF 2.93 MB)
22 December 2021
Financial
Jharkhand
Report No. 2 of 2021 - State Finances, Government of Jharkhand for the year ended 31 March 2020

( ` 3,996 crore) State GST ( ` 8,418 crore) State excise ( ` 2,009 crore) Motor vehicle ( ` 1,129 crore) Others ( ` 1,219 crore) GIA from GoI (` 12,303 crore) Non-Tax Revenue ( ` 8,750 crore) Share of Union taxes and duties ( ` 20,593 crore) Capital Receipts ( ` 9,642 crore) Non-Debt...

Sector:
Finance
Chapter II - Finances of State
(PDF 2.09 MB)

(`3,996 crore) State GST (`8,418 crore) State excise (`2,009 crore) Motor vehicle(`1,129 crore) Others (`1,219 crore) GIA from GoI(`12,303 crore) Non -Tax Revenue(`8,750 crore) Share of Union taxes and duties (`20,593 crore) Capital Receipts (`9,642 crore) Non -Debt Receipts (`49 crore)...

Download Full Report (PDF 4.07 MB)
21 December 2021
Compliance
Madhya Pradesh
Report of the Comptroller and Auditor General of India on REVENUE SECTOR for the year ended 31 March 2019, Government of Madhya Pradesh, Report No.2 of the Year 2021

Taxes on Goods and Passengers: The decrease of 89.86 per cent ( ` 1,041.80 crore) was due to subsuming of Taxes on Goods and Passenge rs in GST. Taxes on Vehicles: The increase of 11.76 per cent (` 316.64 crore) was mainly due to better management and efforts of field staff . Land Revenue:...

Chapter 2- Commercial Tax
(PDF 0.43 MB)

Accordingly, Audit was done for assessments under previous taxation system only, as assessment under GST regime were yet to be finalised by the Commercial Tax Department. Audit was conducted with a view to assess whether: In Pre-GST era:  Taxable turnover was worked out properly and...

Chapter 1- Overview
(PDF 0.76 MB)

Taxes on Goods and Passengers: The decrease of 89.86 per cent ( ` 1,041.80 crore) was due to subsuming of Taxes on Goods and Passenge rs in GST. Taxes on Vehicles: The increase of 11.76 per cent (` 316.64 crore) was mainly due to better management and efforts of field staff . Land Revenue:...

Glossary
(PDF 0.12 MB)

Commissioner DIGR Deputy Inspector General, Registration DR District Register ET Entry Tax GoI Government of India GoMP Government Of Madhya Pradesh GST Goods and Services Tax HDPE High Density Poly Ethylene IAC Internal Audit Cell IAW Internal Audit Wing IGR Inspector General Registration and...

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21 December 2021
Compliance
Madhya Pradesh
Report of the Comptroller and Auditor General of India on ECONOMIC SECTOR for the year ended 31 March 2019, Government of Madhya Pradesh, Report No.3 of the Year 2021

2018), the contractors had to register themselves with MRD through online portal 64 by submitting information such as Mobile number, name, address, GST number, email, et c., and submit NDC of royalty with each running bill, failing which, mark et rates of minor minerals will be recovered from...

Chapter 2- Compliance Audit Observations
(PDF 1.58 MB)

2018), the contractors had to register themselves with MRD through online portal 64 by submitting information such as Mobile number, name, address, GST number, email, et c., and submit NDC of royalty with each running bill, failing which, mark et rates of minor minerals will be recovered from...

Download Full Report (PDF 3.62 MB)