Audit Reports

The total registrations under GST in Arunachal Prad esh were 19211 dealers as of March 2019, of which normal taxpayers including cas ual taxpayers accounted for 49.10 per cent , tax deductors at source 43.85 per cent and others (TCS, ISD and corporation taxpayers) 7.05 per cent....

No. Item District Year Qty Basic Rate Add 4 % applica ble VAT Add 18 % applicable GST (9 % CGST + 9 % SGST) Rate to be paid Rate paid by Depart- ment Different in rate Difference in Amount 1 CGI sheet 0.50 mm thickness Papumpare 2014-15 14.03 63079.00 2523.16 0.00 65602.16 71280.00 5677.84...

 Adjustment of GST The Government ordered (November 2017) that payments after 1 July 2017 for contracts executed up to 30 June 2017 would be made after assessing additional tax based on service tax included in the rates and rate of GST implemented from 1 July 2017. Scrutiny of records...

44 lakh) from the contractors’ bills, besides adjustment of GST was not ensured while making payments of ` 13.40 crore in 31 contracts executed before 1 July 2017 . (Paragraph 3.2.7.9)  Monitoring of t he quality testing through prescribed mechanism was unsatisfactory as details of quality...

Further, GST (which came into force from 01 July 2017 ) is payable at the rate of 18 per cent on amount of rent in case it is more than ` 20 l akh for 12 months. Audit test -checked (between September 2018 and March 2019) 7,937 deeds in 12 SROs and noticed that 30 lease deeds of properties...

of deeds in which objection found Deed No. /date of execution Period of Lease Rate of rent Total consideration Leviable S.Tax @ 14 per cent / GST @ 18 per cent Value for calculation of stamp duty Refundable interest free security deposit Total value for calc ulation of stamp duty Leviable...

The main reason for the increased SGST collection was increase in receipts by transfer/advance apportionment from Integrated GST (IGST) and input tax credit cross utilisation of SGST and IGST.  The growth in ‘State Excise’ was due to increase in the receipts from the sale of country...

General 2.1 Tax administration 2.1.1 Sales Tax/ Value Added Tax/State Excise The Principal Secretary (Excise and Taxation) admin isters State GST and State Excise at the Government level. The Commissioner of State Taxes a nd Excise (CSTE) is the Head of the Excise and Taxation Department and...

Department ETI Excise and Taxation Inspector ETOs Excise and Taxation Officers FCA Forest Conservation Act FS Flying Squad 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...

crore Assistant Commissioner Assessment of cases above ` 10 crore Audit Report for the year ended 31 March 2019 on Revenue Sector 18 Commercial Tax - GST forms the largest source of revenue for the State and accounts for 18.96 per cent of the total revenue of the State. It has been increasing from...

epartment s to Audit 1.6 10 Results of audit 1.7 13 Acknowledgement 1.8 15 Chapter -II: Commercial Tax Tax a dministration 2.1 17 Lack of access to GST data 2.2 19 Results of a udit 2.3 19 Short levy of tax 2.4 20 Irregularity in submission of statutory forms and supporting documents in...

Specification GIGW Guidelines for Indian Government Website s GIM Green India Mission GoCG Government of Chhattisgarh GoI Government of India GST Goods and Services Tax IAW Internal Audit Wing IGR & SS Inspector General of Registration cum Superintendent of Stamps IGST Integrated Goods and...

113 CHAPTER -VII: COMPLIANCE AUDIT OBSERVATIONS Chhattisgarh State Industrial Development Corporation Limited 7.1 Short recovery of service charges and lease rent from a Private party The Company did not consider rehabilitation grant as part of...

Gross Domestic Product GIA Grants-in-Aid GO Government Order GoI Government of India GRF Guarantee Redemption Fund GSDP Gross State Domestic Product GST Goods and Services Tax HMWSSB Hyderabad Metropolitan Water Supply and Sewerage Board HoD Head of Department HTCC High Tension Current...

Thu s, on failure of the L1 bidder not 52 During 2017-18, after introduction to GST, there was no VAT and the item was GST exempted. Chapter-II: Economic Sector 49 supplying the required quantity, ASCL can ask other bidders to supply at lowest/ negotiated rates. It was seen that ASCL expressed...