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Page 17 of 42, showing 10 records out of 414 total

17 December 2021
Compliance
Haryana
Report No. 2 of the year 2021 on revenue sector for the year ended 31 March 2020 (Government of Haryana)

Table 1.5.1: Details of Refund cases under GST Sr. No. Particulars GST Cases (` `` ` in crore) SGST CGST IGST Cess Total 1 Claims outstanding at the beginning 1,306 830.18 810.70 6,100.04 11.33 7,752.25 2 Claims received during the year 4,688 3,896.35 3,047.67 16,845.71 72.05 23,861.78 3 Refund...

Sector:
Taxes and Duties
Chapter-I
(PDF 1.06 MB)

Table 1.5.1: Details of Refund cases under GST Sr. No. Particulars GST Case s (` in crore) SGST CGST IGST Cess Total 1 Claims outstanding at the beginning 1,306 830.18 810.70 6,100. 04 11.33 7,752.25 2 Claims received during the year 4,688 3,896.35 3,047.67 16,845.71 72.05 23,861.78 3...

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17 December 2021
Financial
Uttar Pradesh
Report No. 4 of 2021 - State Finances Audit Report for the year ended 31 March 2020 - Government of Uttar Pradesh

Components of Own Tax Revenue of the State of Uttar Pradesh are State GST (SGST), State Excise, Taxes on Vehicles, Stamp Duty and Registration fees, Land revenue, Taxes and Duties on electricity, Taxes on Goods and Passengers etc. The sources of Non-Tax Revenue include receipt s from fiscal...

Sector:
Finance
Download Full Report (PDF 5.85 MB)
17 December 2021
Compliance
Uttar Pradesh
Audit Report No. 5 of 2021 of the Comptroller & Auditor General of India on Revenue Sector of Uttar Pradesh for the year ended 31 March 2020

The Report No. 5 of the year 2021 of Comptroller & Auditor General of India for the year ended 31 March 2020 (Revenue Sector), Government of Uttar Pradesh has been prepared under Article 151 of the Constitution of India for laying on the table...

Sector:
Transport & Infrastructure |
Taxes and Duties
Chapter 3: Tax on Sales, Trade, etc.
(PDF 0.46 MB)

Further, under the provisions of the new taxation regime, Integrated GST (IGST) is being levied on inter - State supply of goods or s ervices (including imports). 3.2 Result s of Audit During 2019 -20 , test -check of records 3 in 105 units 4 out of a total of 845 auditable units of...

Chapter 1: General
(PDF 1.56 MB)

under the heads Tax ( ` 6,570.40 crore), Input Tax Credit Cross Utilisatio n of SGST and IGST ( ` 4,212.59 crore), apportionment of Integrated GST (` 63 3.96 crore) and less receipts for advance apportionment for IGST (` 5,763.53 crore) and receipts awaiting transfer to other minor heads (`...

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15 December 2021
Compliance Financial
Himachal Pradesh
Government of Himachal Pradesh Report No. 5 of the year 2021 : Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2020

reported the following r easons for variations during the year: SGST: The increase is mainly due to receipt of penalty a nd interest under GST, and increase in tax collection due to better enforcement of rules and regulations. State Excise: The increase is mainly due to better...

Sector:
Taxes and Duties
CHAPTER-I: GENERAL
(PDF 0.22 MB)

reported the following r easons for variations during the year:  SGST: The increase is mainly due to receipt of penalty a nd interest under GST, and increase in tax collection due to better enforcement of rules and regulations.  State Excise: The increase is mainly due to better...

CHAPTER-II: TAXES/VAT ON SALES AND TRADE
(PDF 0.13 MB)

Trade 15 | P a g \b CHAPTER-II TAXES/VAT ON SALES AND TRADE 2.1 Tax administration The Principal Secretary (Excise and Taxation) administers State GST and Excise at the Government level. The Commissioner of State Taxes a nd Excise (CSTE) is the Head of the Excise and Taxation Department and is...

CHAPTER-III: STATE EXCISE
(PDF 0.11 MB)

III State Excise 25 | P a g \b CHAPTER-III STATE EXCISE 3.1 Tax administration The Principal Secretary (Excise and Taxation) administers State GST and Excise at the Government level. The Commissioner of State Taxes a nd Excise (CSTE) is the Head of the Excise and Taxation Department and is...

Glossary of Abbreviations
(PDF 0.07 MB)

Neutral Alcohol ETD Excise and Taxation Department ETI Excise and Taxation Inspector GoHP Government of Himachal Pradesh GOI Government of India GST Goods and Service Tax GTO Gross Turn Over HIMTAS Himachal Pradesh Tax Administration System HoD Head of the Department HP Himachal Pradesh HPLR...

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15 December 2021
Financial
Himachal Pradesh
Government of Himachal Pradesh Report no. 3 of the year 2021: State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020

in the revenue buoyancy of the State, as extraneous factors such as Finance Commission Award (14 th FC impact in 2016-17) and implementation of GST (in 2017-18), impacted the ac tual receipts in different components of revenue. During 2019-20, the revenue buoyancy with respect to GSDP turned...

Sector:
Finance
Chapter II : Finances of the State
(PDF 1.43 MB)

in the revenue buoyancy of the State, as extraneous factors such as Finance Commission Award (14 th FC impact in 2016-17) and implementation of GST (in 2017-18), impacted the ac tual receipts in different components of revenue. During 2019-20, the revenue buoyancy with respect to GSDP turned...

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30 March 2022
Compliance Performance
Bihar
Report No. 5 of the year 2021 - Audit Report of the Comptroller and Auditor General of India (Performance and Compliance Audit ) for the year ended 31 March 2020, Government of Bihar.

As per agreement, the annual O&M charges (i.e. `200.91 lakh + GST @12 per cent) of STP were to be paid. The construction of STP was completed (May 2020) and its operation acceptance certificate was issued by BUIDCO in August 2020. Further, as per the agreement, the contractor was paid (May 2021)...

Sector:
Environment and Sustainable Development |
Science and Technology |
Industry and Commerce |
Agriculture and Rural Development |
Art, Culture and Sports |
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies |
Defence and National Security |
Information and Communication |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
Chapter-4
(PDF 1 MB)

185 Centrally sponsored schemes, Finance Commission grants and other transfer/grants (also includes compensation on GST received from GoI). 186 Includes compensation of `3,524.78 crore towards loss of revenue due to implementation of GST. Audit Report (Performance and Compliance Audit) for...

Chapter-5
(PDF 0.69 MB)

Other cases 099.34 Total 3667.14 C: Electricity duty 1. Non/short levy of electricity duty 0226.41 Total 0226.41 D: GST 1. Non/short levy of GST 7620.00 Total 7620.00 Grand Total 403737.41 During 2019-20, the Department accepted under assessment and other deficiencies of ` 52.59 crore in 782...

Chapter-3
(PDF 1.26 MB)

As per agreement, the annual O&M charges (i.e. `200.91 lakh + GST @12 per cent) of STP were to be paid. The construction of STP was completed (May 2020) and its operation acceptance certificate was issued by BUIDCO in August 2020. Further, as per the agreement, the contractor was paid (May 2021)...

Download Full Report (PDF 8.21 MB)
10 December 2021
Compliance
Odisha
Report No. 6 of the year 2021- Report of the CAG of India on Revenue and Economic Sector, Government of Odisha for the year ended 31March 2020

This Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 has been prepared for submission to the Governor of Odisha under Article 151 of the Constitution of India for being laid before the Legislature of the...

Sector:
Finance |
Agriculture and Rural Development |
Transport & Infrastructure |
Taxes and Duties
Appendices
(PDF 9.25 MB)

f looring 49 1047294 Internal E.I (10 per cent ) 4994540 Internal PH (10 per cent ) 4994540 External PH (15 per cent ) 7491810 Total cost 68473584 GST (12 per cent ) 8216830 Cost of building 76690414 Cost of share (l and + building) 122940414 2 Bijay Chandra Das (Second party) Khata No. Plot...

Chapter II VAT, ET and GST
(PDF 12.62 MB)

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08 December 2021
Financial
Sikkim
Report 3 of 2021, State Finances Audit Report 2019-20 Sikkim

(` 197.63 crore) State GST ( ` 454.89 crore), State Excise ( ` 207.15 crore), Taxes on Vehicle ( ` 41.08 crore) Stamp & Registration fees etc. (` 13.30 crore), Land Revenue ( ` 4.40 crore) & Others ( ` 51.96 crore) Chapter II: Finances of the State 19 Table 2.3: Sources of State’s Revenue (` in...

Sector:
Finance
Chapter 2
(PDF 0.81 MB)

(` 197.63 crore) State GST ( ` 454.89 crore), State Excise ( ` 207.15 crore), Taxes on Vehicle ( ` 41.08 crore) Stamp & Registration fees etc. (` 13.30 crore), Land Revenue ( ` 4.40 crore) & Others ( ` 51.96 crore) Chapter II: Finances of the State 19 Table 2.3: Sources of State’s Revenue (` in...

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08 December 2021
Compliance
Sikkim
Report No. 2 of 2021, Audit Report on Economic, Revenue & General Sectors 2018-19 Sikkim

 The SOR 2012 requires revision, on priority, especi ally after introduction of GST, to ensure a sound benchmark for preparing realistic work estimates and to avoid arbitrary cost escalations in works.  The Department may utilise their budget efficiently , especially under Capital section...

Chapter 2
(PDF 0.94 MB)

T he SoR 2012 needed urgent revision, especially after roll out of GST (01 July 2017). As a result of non-revision of SoR, the Detailed Project Reports (DPRs) were fi nalised after adding adhoc escalation provision of 7.5 per cent per annum to arrive at the estimated cost. During the course...

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29 November 2021
Compliance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report no. 2 of 2021 - Prime Minister’s Development Package for the year ended 31 March 2019, Government of Jammu and Kashmir

e Marketplace GIS Geographic Information System GoI Government of India GoJ&K Government of Jammu and Kashmir GP Gram Panchayat GR Goods Received GST Goods and Services Tax H&UDD Housing and Urban Development Department HC Head Constables HHUs Hand Held Units HMMU Himayat Mission Management...

Sector:
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies
Glossary of Abbreviations
(PDF 0.07 MB)

e Marketplace GIS Geographic Information System GoI Government of India GoJ&K Government of Jammu and Kashmir GP Gram Panchayat GR Goods Received GST Goods and Services Tax H&UDD Housing and Urban Development Department HC Head Constables HHUs Hand Held Units HMMU Himayat Mission Management...

Download Full Report (PDF 4.06 MB)