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Audit Reports

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Page 19 of 42, showing 10 records out of 414 total

05 August 2021
Compliance Financial Performance
Nagaland
Government of Nagaland Report No. 2 of 2020 - General, Economic and Revenue Sectors, Report of the Comptroller and Auditor General of India for the year ended 31 March 2019

The GST collection of the State had increased by 150 per cent from ` 187.57 in 2017-18 to ` 469.64 crore in 2018-19. Taxes on vehicles and land revenue receipts increased by 24 and 26 per cent respectively over the previous year. The details of the Non-tax revenue against the Budg et Estimate...

Sector:
Local Bodies |
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 |
Defence and National Security |
Information and Communication |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
Chapter-V Revenue Sector
(PDF 0.16 MB)

The GST collection of the State had increased by 150 per cent from ` 187.57 in 2017-18 to ` 469.64 crore in 2018-19. Taxes on vehicles and land revenue receipts increased by 24 and 26 per cent respectively over the previous year. The details of the Non-tax revenue against the Budg et Estimate...

Download Full Report (PDF 2.19 MB)
15 September 2021
Performance
Karnataka
Government of Karnataka Report No.2 of the year 2021 - Performance Audit of Management of Storm Water in Bengaluru Urban area, Audit Report of the Comptroller and Auditor General of India

Mammoth increase in the population of Bangalore city has resulted in rapid urbanisation and unplanned urban growth with serious consequences such as flooding on one hand and depletion of water table levels, on the other.  A performance audit on ...

Chapter VI
(PDF 0.83 MB)

93 BBMP was provided with funds under various schemes like JnNURM, Nagarothana Yojane, Special Infrastructure Projects, Finance Commission Grants etc. , apart from its own funds for management of SWDs. The details of allocation and expenditure for...

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15 September 2021
Financial
Karnataka
Government of Karnataka Report No. 01 of the year 2021 - State Finance Audit Report of the Comptroller and Auditor General of India for the year ended March 2020

of the State decrea sed from 0.98 in 2015 -16 to 0.63 in 2019 -20 with int er year variations , as extraneous factors such as implementation of GST (in 2017 -18), poor growth of GSDP impacted the actual receipts in different components of revenue. 2.4 .3 State’s Own Resources State’s...

Sector:
Finance
Download Full Report (PDF 13.56 MB)
14 September 2021
Financial
Rajasthan
Government of Rajasthan Report No. 3 of 2021- State Finances Audit Report of the Comptroller and Auditor General of India for the year ended March 2020

crore (including ` 4,440 crore received from Government of In dia on account of compensation for loss of revenue arising out of implementation of GST) against ` 1,64,005 crore in BE i.e. 14.57 per cent (` 23,891 crore) whereas the actual revenue expenditure decreased to ` 1,76,485 crore...

Sector:
Finance
Chapter-II
(PDF 2.64 MB)

Own Tax Revenue The Own tax revenue of the State consist of taxes such as State GST, Sales Tax, State Excise, Taxes on Vehicles, Stamp Duty and Registration Fees, Land Revenue, Taxes on Goods and Passengers, etc. Chart 2.6: Growth of Own Tax Revenue during 2015 -20 (₹ in crore) 42713 44372...

Chapter -I
(PDF 1.17 MB)

crore (including ` 4,440 crore received from Government of In dia on account of compensation for loss of revenue arising out of implementation of GST) against ` 1,64,005 crore in BE i.e. 14.57 per cent (` 23,891 crore) whereas the actual revenue expenditure decreased to ` 1,76,485 crore...

Chapter-IV
(PDF 1.2 MB)

0.17 129 - Material Purchase Settlement Suspense Account - (-) 3.18 _ (-) 3.20 _ (-) 3.27 Net Cr. ( -) 3.18 Cr. ( -) 3.20 Cr. ( -) 3.27 139 - GST -Tax Deducted at Source Suspense - - - - - 33.62 Net - - (Cr.) 33.62 Net Total (Cr.) 74.03 (Cr.) 45.10 (Cr.) 73.50 Major Head 8782 -Cash...

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14 September 2021
Compliance
Rajasthan
Government of Rajasthan Report No. 2 of 2021- Compliance Audit Report of the Comptroller and Auditor General of India for the year ended March 2020

2.10 Audit of Goods and Service s Tax The various functions related to Goods and Service s Tax (GST) are performed through GSTN IT platform and hence to fulfil the CAG’s Constitutional mandate , it is essential for Audit to transition from sample checks based on physical records to...

Sector:
Industry and Commerce |
Agriculture and Rural Development |
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
Taxes and Duties
Chapter-II of Report No 2 of 2021 Compliance Audit, Government of Rajasthan
(PDF 0.63 MB)

2.10 Audit of Goods and Service s Tax The various functions related to Goods and Service s Tax (GST) are performed through GSTN IT platform and hence to fulfil the CAG’s Constitutional mandate , it is essential for Audit to transition from sample checks based on physical records to...

Appendix of Report No 2 of 2021 Compliance Audit, Government of Rajasthan
(PDF 0.5 MB)

APPENDICES Audit Report ( Compliance Audit ) for the year ended 31 March 20 20 101 Appendix 6 .1 (Refer paragraph 6.1) List of Departments S.No. Name of Department S.No. Name of Department S.No. Name of Department 1 Agriculture 23 Higher Education...

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13 September 2021
Compliance Performance
Tamil Nadu
Government of Tamil Nadu Report No. 1 of 2021- Revenue and Economic Sector Report of the Comptroller and Auditor General of India on General for the year ended 31 March 2019

CENTRAL SALES TAX Tax administration 2.1 11 Internal audit 2.2 11 Results of audit 2.3 11 Goods and Services Tax Compliance Audit on 'Processing of GST 2.4 12 Refunds' Other Audit Observations 2.5 28 Value Added Tax Incorrect allowance of compounded rate of tax 2.5.1 28 Incorrect grant of...

Chapter 2 - Revenue Sector : Goods and Service Tax, Value Added Tax and Central Sales Tax
(PDF 18.91 MB)

Compliance Audit on 'Processing of GST Refunds' and few illustrative cases involving t 1,074.91 crore are discussed in the following paragraphs. !Goods and Services Ta~ 12.4 Compliance Audit on 'Processing of GST Refunds' 12.4.1 Introduction ! The Goods and Services Tax (GST)...

Overview
(PDF 1.8 MB)

(Paragraph No. 1.9) II Goods and Services Tax / Value Added Tax / Central Sales Tax Compliance Audit on "Processing of GST Refunds" revealed the following: There is no provision to restrict claim of Input Tax Credit / Refund in proportion to remittance received. (Paragraph No....

Annexures
(PDF 3.85 MB)

provisional and final refunds Particulars Issue of Acknowledgement inFORMGST RFD-02 Issue of deficiency memoinGST RFD-03 Non-issue of notice in Form GST RFD- 08 to dealers requiring him to furnish a reply in FORMGST-09 Non-receipt ofreply from the dealers in FORMGST-09 Issue of provisional refund...

Index
(PDF 1.76 MB)

SALES TAX Tax administration 2.1 11 Internal audit 2.2 11 Results of audit 2.3 11 Goods and Services Tax Compliance Audit on 'Processing of GST 2.4 12 Refunds' Other Audit Observations 2.5 28 Value Added Tax Incorrect allowance of compounded rate of tax 2.5.1 28 Incorrect grant of...

Chapter 3 - Revenue Sector : State Excise
(PDF 6.48 MB)

This worked out tot 21.11 lakh including GST on the brand renewal fee. On this being pointed out, the Department replied (May 2020) that based on the audit observation, the amount of t 21.11 lakh was collected. Non-collection of Brand registration fee and Brand renewal fee for the brands...

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09 September 2021
Financial
Odisha
Government of Odisha Report No. 4 of the year 2021 - State Finance Audit Report of the Comptroller and Auditor General of India for the year ended March 2020

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 fo r a period of five years starting from 2017 - 18. The compensation payable to the State shall be calculated for every financial...

Sector:
Finance
Download Full Report (PDF 5.01 MB)
08 September 2021
Compliance Performance
Jharkhand
Report No. 1 of 2021 - General, Social, Economic and Revenue Sectors including PSUs, Government of Jharkhand for the year ended 31 March 2019

2.1.12.10) Audit Report on General, Social, Economic and Revenue Sectors including PSUs for the year ended 31 March 2019 -xii- Service tax/ GST of ` 7.59 crore collected along with issue/ renewal of fitness fee was not deposited in the appropriate head of ac count. (Paragraph 2.1.12.11)...

Sector:
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 |
Transport & Infrastructure |
Taxes and Duties
Section B - Revenue Sector
(PDF 0.59 MB)

and State Goods and Services Tax: The increase of 18.67 per cent was attributed by the Department to implementation of GST from July 2017 in place of VAT. State Excise: The increase of 28.78 per cent was attributed by the Department to increase in number of shops operated by Jharkhan d State...

Overview
(PDF 0.1 MB)

2.1.12.10) Audit Report on General, Social, Economic and Revenue Sectors including PSUs for the year ended 31 March 2019 -xii- Service tax/ GST of ` 7.59 crore collected along with issue/ renewal of fitness fee was not deposited in the appropriate head of ac count. (Paragraph 2.1.12.11)...

Download Full Report (PDF 6.88 MB)
26 August 2021
Financial
Uttarakhand
State Finance Audit Report for the year ended 31 March 2020

in the revenue buoyancy of the State, as extraneous factors such as Finance Commission Award (XIV FC im pact 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
Download Full Report (PDF 2.83 MB)
26 August 2021
Financial
Uttarakhand
State Finance Audit Report for the year ended 31 March 2020

in the revenue buoyancy of the State, as extraneous factors such as Finance Commission Award (XIV FC im pact 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...

Download Full Report (PDF 2.83 MB)