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Page 19 of 99, showing 10 records out of 988 total

24 March 2021
Compliance
Report No. 1 of 2021 - Compliance Audit on Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) Customs

4.6.2 Irregular cla\bm of trans\bt\bonal cred\bt on \bnp ut serv\bces \bn trans\bt The Point of Taxation Rules, 2011 pQbovides that the point in time when a seQbvice shall be deemed to have been pQbovided shall be eaQblieQb of the (1) Date of invoice oQb payment, whicheveQb is eaQblieQb (if the...........................

Sector:
Taxes and Duties
Chapter I - Indirect Taxes Administration
(PDF 0.21 MB)

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 1 Chapter I: Indirect Taxes Administration This chapteQb gives an oveQbview of the indiQbect taxe s administQbation, Qbevenue tQbends in indiQbect...

Chapter 2 - Audit Mandate, Audit Universe and Response to Audit
(PDF 1.49 MB)

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 19 Chapter II: Audit Mandate, Audit Universe and Respo nse to Audit 2.1 Audit Mandate AQbticle 149 of the Constitution of Qfndia pQbovides t hat the...

Chapter 3 - Information Technology Audit of GSTN (Phase-II)
(PDF 1.36 MB)

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 31 Chapter III: In\bormation Techno\fogy Audit o\b GSTN (Ph ase-II) 3.1 Introduction Goods and SeQbvices Tax NetwoQbk (GSTN) is a pQbivate limited...

Appendices
(PDF 0.26 MB)

APPENDI\bES Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 171 Appendix-I: Status o\b certi\bication o\b revenue unde r Section 7(3)(b) o\b Goods and Services Tax (Compensation to States) Act ,...

Chapter 4 - Compliance Audit of GST
(PDF 0.25 MB)

4.6.2 Irregular cla\bm of \frans\b\f\bonal cred\b\f on \bnp u\f serv\bces \bn \frans\b\f The Point of Taxation Rules, 2011 pQbovides that the point in time when a seQbvice shall be deemed to have been pQbovided shall be eaQblieQb of the (1) Date of invoice oQb payment, whicheveQb is eaQblieQb (if...........................

Chapter 5 - Show Cause Notices (SCNs) & Adjudication Process in CBIC
(PDF 0.65 MB)

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 111 Chapter V: Show Cause Notices (SCNs) & Adjudication Process in CBIC 5.1 Introduction Adjudication is a quasi-judicial function of the de...

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24 March 2021
Compliance
Report No. 17 of 2020 - Compliance Audit on Union Government Department of Revenue Customs

Ministry may take note of failures in not only achieving the target of entering the legacy data scheduled by 31 July 2018 but also entry of new cases w.e.f. April 2018 by its field formations even after lapse of more than two years and take corrective action. The database of Customs offences...........................

Sector:
Taxes and Duties
Chapter 4 Non-compliance to provisions of Customs Act, Customs Tariff Act and Tariff Notifications
(PDF 0.86 MB)

4.10.5 Misclassification of Crude Palm Stearin CBIC vide customs circular no.31/2011 dated 26 July 2011, clarified that ‘Crude palm stearin’ shall be assessed under CTH 38231111 and instructed its field formations to finalise all the pending cases accordingly. M/s. ‘O’ Ltd imported...........................

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23 March 2021
Compliance Financial Performance
Bihar
Report No. 2 of the year 2020 of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2018 (Govt. of Bihar).

management The DISCOMs could not complete the projects under Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) even after lapse of two years from the scheduled date of completion. The service connections to BPL households in comparison to the sanctioned quantity were in the range of 32 per cent to...........................

Sector:
Industry and Commerce |
Power & Energy
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16 March 2021
Compliance Performance
Haryana
Report No. 3 of 2020 Non-Public Sector Undertakings (Social, General and Economic Sectors)

1.9 5-6 Status of placement of Separate Audit Reports of autonomous bodies in the State Assembly 1.10 6 Chapter 2 Performance Audit Welfare of Scheduled Castes and Backward Classes, Technical Education, Higher Education, Skill Development and Industrial Training and Medical Education and...........................

Sector:
Environment and Sustainable Development |
Science and Technology |
Industry and Commerce |
Agriculture and Rural Development |
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies |
Transport & Infrastructure
Chapter-II
(PDF 1.17 MB)

7 CHAPTER 2 PERFORMANCE AUDIT Welfare of Scheduled Castes and Backward Classes, T echnical Education, Higher Education, Skill Development and Industrial Training and Medical Education and...........................

Chapter-III
(PDF 4.24 MB)

an amount of ` 66.31 crore was drawn (February 2017) by the DEE from the treasury for disbursement of cash award 3 to 6.41 lakh students belonging to Scheduled Castes (SC). The amount was deposited in current ac count maintained with the State Bank of India (the bank). The DEE issued (Mar ch 2017)...........................

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06 March 2021
Compliance
Uttarakhand
Compliance Audit Report on Government of Uttarakhand for the year ended 31 March 2019

As per initial agreement of this stretch, the scheduled completion date was 15 May 2 013. After termination of this agreement, a new agreement was executed on 25 March 2015. The work which was scheduled to be completed on 24 September 2016 unde r the new agreement was actually completed on 20...........................

Sector:
Environment and Sustainable Development |
Finance |
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 |
Information and Communication |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
Social and Economic Sectors (PSUs)
(PDF 0.55 MB)

3.4.5.3 Failure in Supply of Power One of the reasons of the consumer dissatisfaction is the failure of supply of power. It is caused by the scheduled and unscheduled maintena nce (shutdown) and tripping (breakdown) of the feeders, fuse blow outs, voltage related and other local isolated faults,...........................

Appendices
(PDF 0.5 MB)

01 AYUSH 01 Total 05 2011-12 Election Deptt. 01 18.09.2013 17.12.2013 Department of Labour 01 Women Empowerment & Child Development 01 Social Welfare Deptt. 02 Deptt. of Higher Education 01 P W D 01 Horticulture Deptt. 01 Total 08 2012-13 Medical Health & Family Welfare Deptt 02 27.11.2014...........................

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03 March 2021
Financial
Arunachal Pradesh
C & AG's State Finances Audit Report for the year ended 31 March 2019

Grid Interactive Hydro Power Development Corporation of Arunachal Pradesh Limited 100.00 33 Aid to Voluntary Organisations Working for the Welfare of Scheduled Tribes Arunachal Pali Vidyapith 4.79 Bharatiya Adimjati Sevak Sangh (Rupa, Arunachal Bra nch) 9.85 Centre For Buddhist Culturalstudies...........................

Sector:
Finance
Download Full Report (PDF 4.26 MB)
03 March 2021
Performance
Arunachal Pradesh
Performance Audit of Select District Hospitals in Arunachal Pradesh for the year ended 31 March 2019.

of healthcare facilities 1.2 Overview of healthcare facilities in Arunacha l Pradesh Arunachal Pradesh had a population of 13.84 lakh as per census 2011. To cater to the healthcare services of its citizen at different lev el, the State Government has established 19 District Hospitals (DHs), 80...........................

Sector:
Education, Health & Family Welfare
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05 March 2021
Compliance Performance
Haryana
Report no. 2 of 2020 - Public Sector Undertakings (Social, General and Economic Sectors) Government of Haryana

of SSs under construction at beginning of the year No. of additional SSs planned for construction during the year No. of SSs scheduled for completion during the year including time overrun Number of SSs completed during the year Number of SSs not completed at the end of the year as per schedule...........................

Sector:
Industry and Commerce |
Agriculture and Rural Development |
Power & Energy
Chapter-IV
(PDF 0.29 MB)

The issue of reconciliation of differences has been taken up by the Accountant Gen eral (Audit) Haryana 9 Haryana Scheduled Castes Finance and Development C orporation Limited, Haryana Backward Classes and Economically Weaker Section Ka lyan Nigam Limited and Haryana State Industrial...........................

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05 March 2021
Compliance Performance
Punjab
Report No. 2 of 2020 - PSUs (Social, General and Economic Sectors) Government of Punjab

In respect of two statutory corporations viz. PEPSU Road Transport Corporation and Punjab Scheduled Castes Land Develo pment & Finance Corporation, the CAG is the sole auditor. The instances mentioned in this Report are those wh ich came to notice in the course of test audit for the period...........................

Sector:
Industry and Commerce |
Agriculture and Rural Development |
Power & Energy
Introduction - Functioning of State Public Sector Undertakings
(PDF 0.19 MB)

4 1 2 1 4 3 (4) Total working PSUs 33 9 15 7 31 24 (34) Inactive Government Companies 19 2 2 0 4 17 (216) Total 52 11 17 7 35 41 (250) 1 Punjab Scheduled Castes Land Development and Financ e Corporation, PEPSU Road Transport Corporation, Punjab State Ware housing Corporation and Punjab...........................

Chapter 3 Functioning of Public Sector Undertakings other than Power Sector
(PDF 0.29 MB)

Punjab Scheduled Castes Land Development and Finance Corporation (PSCLDFC), PEPS U Road Transport Corporation (PRTC), Punjab State Warehousing Corpor ation (PSWC) and Punjab Financial Corporation (PFC). The Government Companies included 19 2 inactive companies and 13 3 subsidiary companies owned...........................

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30 August 2019
Compliance
Tripura
Report No.2 of 2019 - Government of Tripura on Economic, Revenue and General Sectors for the year 2017-18

1.00 km 4.4.10.4 Inaction on the part of the implementing d epartment against the defaulting contractors led to slippage in scheduled completion As per terms and conditions of the agreements, if t he contractor fails to maintain the required progress in terms of the agreed time or fa ils to...........................

Sector:
Finance
Chapter 2
(PDF 1.39 MB)

General Financial Rules, 2005 and 2017, Central Tre asury Rules, 1999, Delegation of Financial Power Rules, Tripura, 2011, Tripura Agriculture Produce Markets Act, 1980 and Rules, 1985, Agriculture Prod uce Market Committee Act, 2003; b. Agriculture Road Map, 2013-17; Perspective Plan, 20...........................

Chapter 3
(PDF 0.58 MB)

Number of performance audits/paragraphs for which explanatory notes were not received Performance Audits Paragraphs Performance Audits Paragraphs 2011-12 27-09-2013 1 3 Nil 2 2012-13 02-09-2014 1 3 1 1 2013-14 10-08-2015 1 3 Nil Nil 2014-15 23-03-2016 1 2 Nil 2 2015-16 15-03-2017 1 Nil 1 Nil...........................

Chapter 1
(PDF 0.09 MB)

The State could not attain self-sufficiency in meeting the re quirement of population of the State as the Department failed to increase the production and productivity of the crops. Agriculture marketing suffered from inadequate infr astructures, poor revenue generation and limited application...........................

Chapter 5
(PDF 3.65 MB)

1.00 km 4.4.10.4 Inaction on the part of the implementing d epartment against the defaulting contractors led to slippage in scheduled completion As per terms and conditions of the agreements, if t he contractor fails to maintain the required progress in terms of the agreed time or fa ils to...........................

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