MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Reports older than 2009

Filter

filter

Page 21 of 42, showing 10 records out of 414 total

Compliance
Assam
Report No. 1 of 2021 - Social, Economic (Non-PSUs) and General Sectors, Government of Assam Test PDF 16jul21

CHAPTER-II Economic Sector
(PDF 1.21 MB)

Thus, 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. ??????? ????????????? 49 supplying the required quantity, ASCL can ask other bidders to supply at lowest/ negotiated rates. It was seen that ASCL expressed...

Report No. 1 of 2021_N-PSUs_English_(12-7-2021)-060eeb5d5bc2579.26948781
(PDF 4.48 MB)

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...

Download Full Report (PDF 0.04 MB)
12 July 2021
Compliance
Assam
Report No. 1 of 2021 - Social, Economic (Non-PSUs) and General Sectors, Government of Assam

This Audit Report has been prepared in four Chapters. Chapters I to III deal with Social Sector, Economic Sector (other than the State Public Sector Undertakings) and General Sector respectively.  Chapter IV deals with cases of...

Sector:
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare
index
(PDF 4.48 MB)

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...

(PDF 1.21 MB)

Download Full Report (PDF 0.04 MB)
29 July 2021
Compliance Performance
Bihar
Report No. 3 of the year 2021 of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2019, Government of Bihar.

Matter has been reported to the Government. Reply was not received (January 2021). 2.1.11.7 Irregular reimbursement against GST claim Scrutiny of records of EE RCD Araria disclosed that the contractor M/s ASIP & AMR had submitted a claim for reimbursement of Goods & Services Tax (GST) liability...

Sector:
Local Bodies |
Environment and Sustainable Development |
Science and Technology |
Agriculture and Rural Development |
Art, Culture and Sports |
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
Information and Communication |
Transport & Infrastructure
4.Chapter II
(PDF 5.21 MB)

Matter has been reported to the Government. Reply was not received (January 2021). 2.1.11.7 Irregular reimbursement against GST claim Scrutiny of records of EE RCD Araria disclosed that the contractor M/s ASIP & AMR had submitted a claim for reimbursement of Goods & Services Tax (GST) liability...

Download Full Report (PDF 13 MB)
19 February 2021
Financial
Nagaland
Report No. 1 of 2020 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019

This was due to implemen tation of GST (CGST & IGST) ( ` 624.33 crore) and increase in Corporation Tax ( ` 291.72 crore), Tax on Income other than Corporation Tax ( ` 103.90 crore), Other Taxes on Income and Expenditure ( ` 6.87 crore), Tax on Wealth ( ` 0.51 crore) and Other Tax and Duties ( `...

Sector:
Finance
Chapter-I
(PDF 1.57 MB)

This was due to implemen tation of GST (CGST & IGST) ( ` 624.33 crore) and increase in Corporation Tax ( ` 291.72 crore), Tax on Income other than Corporation Tax ( ` 103.90 crore), Other Taxes on Income and Expenditure ( ` 6.87 crore), Tax on Wealth ( ` 0.51 crore) and Other Tax and Duties ( `...

Download Full Report (PDF 2.81 MB)
24 June 2021
Financial
Tamil Nadu
Report No. 3 of 2020 State Finance Audit Report for the year ended March 2019

Sector:
Finance
Chapter 1- Finance of the State Govt
(PDF 0.99 MB)

CGST component of ` 7,562 crore and IGST component of ` 604 crore *** Includes ` 3,151 crore being compensation for loss due to implementation of GST *** * Includes ` 251 crore being irrecoverable loans written off as loss in the process of restructuring of loans $ Includes ` 2,461 crore being...

Overview
(PDF 0.44 MB)

(Paragraph 1.3 .1) Goods and Services Tax (GST) : GoTN implemented the GST Act with effect from 1 July 2017. According to GST (Compensation to the Stat es) Act 2017, Central Government will compensate the States for loss of revenue arising on account of implementation of GST for a period of...

Appendices
(PDF 2.91 MB)

Gross Domestic Product Appendices 145 Abbreviations Full form GoI Government of India GoTN Government of Tamil Nadu GSDP Gross State Domestic Product GST Goods and Services Tax HDI Human Development Index JICA Japan International Co -operation Agency LOC Letter of Credit MIDF Metropolitan...

Download Full Report (PDF 14.24 MB)
24 June 2021
Compliance Performance
Tamil Nadu
Report No. 1 of 2020 - General and Social Sector Audit Report for the year ended 31 March 2018

College and Hospital GoI Government of India GoTN Government of Tamil Nadu GRS Grievance Redressal System GSMC Government Siddha Medical College GST Goods and Services Tax GTMCH Government Thanjavur Medical College Hospital GUMC Government Unani Medical College HIG High Income Group HPTs...

Sector:
Local Bodies |
Social Welfare |
Education, Health & Family Welfare
Chapter -2 : Performance Audits
(PDF 2.18 MB)

CHAPTER II PERFORMANCE AUDITS 11 CHAPTER II PERFORMANCE AUDIT S This Chapter contains findings of four Performance Audit s on (i) Road Safety System in Tamil Nadu (ii) Provision of Health Care Services and Medical Education through Indian Systems of ...

Appendices
(PDF 0.74 MB)

College and Hospital GoI Government of India GoTN Government of Tamil Nadu GRS Grievance Redressal System GSMC Government Siddha Medical College GST Goods and Services Tax GTMCH Government Thanjavur Medical College Hospital GUMC Government Unani Medical College HIG High Income Group HPTs...

Download Full Report (PDF 4.82 MB)
24 June 2021
Compliance Performance
Tamil Nadu
Government of Tamil Nadu Report No. 2 of the year 2021 – Public Sector Undertakings Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019

Performance Audit on Coal Management in Thermal Power Stations of Tamil Nadu Generation and Distribution Corporation Limited   Against linkage of 106.97 Million Metric Tonnes (MMT), TANGEDCO could secure receipt of 71.82 MMT of coal during...

Sector:
Power & Energy |
Transport & Infrastructure
Download Full Report (PDF 49.43 MB)
24 June 2021
Compliance Performance
Tamil Nadu
Report No. 4 of 2020- General and Social Sector Government of Tamil Nadu for the year ended March 2019

It was further observed that subsequent to the downward revision of price in July 2017, the GST on cochlear implant device was reduced in November 2017 from 5 per cent to 2.5 per cent and the custom duty of components of cochlear implant was reduced from 2.5 to 0 per cent in February 2018. The...

Sector:
Local Bodies |
Social Welfare |
Education, Health & Family Welfare
Chapter 3 : Compliance Audit of Report No.4 of 2020 - General and Social Sector Government of Tamil Nadu
(PDF 1.3 MB)

It was further observed that subsequent to the downward revision of price in July 2017, the GST on cochlear implant device was reduced in November 2017 from 5 per cent to 2.5 per cent and the custom duty of components of cochlear implant was reduced from 2.5 to 0 per cent in February 2018. The...

Download Full Report (PDF 4.2 MB)
10 June 2021
Compliance
Kerala
Report No.3 of 2021 - Revenue Sector, Government of Kerala

accepted by the Departments/ Government 1.9 14 Audit planning 1.10 15 Results of audit 1.11 15 Coverage of th e Report 1.12 15 CHAPTER–II : GST, TAXES/VAT ON SALES, TRADE ETC. Tax administration 2.1 17 Internal audit 2.2 17 Results of audit 2.3 17 Compliance Audit on Transitio n from...

Sector:
Taxes and Duties
Chapter II
(PDF 0.69 MB)

17 CHAPTER -II GST, TAXES/VAT ON SALES, TRADE ETC. 2.1 Tax administration . Kerala General Sales Tax (KGST)/Kerala Value Added Tax (KVAT)/Good s and Services Tax...

Chapter I
(PDF 0.25 MB)

stated (20 July 2019) that the decrease in actual collection of SGST vis -à -vis estimates was due to reduction in Goods and Services Tax ( GST ) rates by the GST council and extension of date of filing of annual returns for the year 2017- 18. But there has been significant increase vis...

Overview
(PDF 0.06 MB)

(Paragraph 1.7) II. GST, Taxes/VAT on sales, trade etc.. Compliance Audit on Transition from Kerala Value Adde d Tax to Goods and Services Tax Irregular option of composition scheme by 39 registered persons was noticed in GST N. (Paragraph 2.4.9) Twenty registered persons carried forw ard higher...

Appendices
(PDF 1.71 MB)

Appendix 85 Appendix – IV (Reference: Paragraph 2.4. 9) Dealers having turnover above ₹ one crore during 2016 -17 and opted GST composition scheme in 2017 -18 Sl. No. Registered person GSTIN TIN Name of office and District Total Turnover in 2016 -17 (`) 1 Mampilly Rayappan Dhanesh Kumar...

Table of contents
(PDF 0.03 MB)

accepted by the Departments/ Government 1.9 14 Audit planning 1.10 15 Results of audit 1.11 15 Coverage of th e Report 1.12 15 CHAPTER–II : GST, TAXES/VAT ON SALES, TRADE ETC. Tax administration 2.1 17 Internal audit 2.2 17 Results of audit 2.3 17 Compliance Audit on Transition f rom...

Chapter IV
(PDF 0.82 MB)

and reliable data of arrears in Demand Collection and Balance (DCB) statement and has now developed an effective database of pending arrears in GST portal. The reply is not acceptable as the DCB statement gives only a consolidated statement of arrears and not item wise details on arrear...

Glossary
(PDF 0.22 MB)

EC Excise Commissioner 12. ECI Excise Circle Inspector 13. EI Excise Inspector 14. ECL Electronic Credit Ledger 15. GST Goods and Services Tax 16. IAW Internal Audit Wing 17. ITC Input Tax Credit 18. IPT Input Tax 19. IGST Integrated Goods an d Services Tax 20. JEC Joint Excise Commissioner 21....

Download Full Report (PDF 1.61 MB)
10 June 2021
Compliance
Kerala
Report No.2 of 2021 -Public Sector Undertakings, Government of Kerala

Also, the additional requireme nts were for meeting regulatory requirements like Goods and Service s Tax ( GST ) which were not applicable when tenders were invited. Audit, however, observed that COIR CORP provided an outline of functional requirements in the tender document which was not...

Sector:
Industry and Commerce |
Agriculture and Rural Development |
General Sector Ministries and Constitutional Bodies |
Power & Energy |
Transport & Infrastructure
Chapter V
(PDF 0.48 MB)

Also, the addit ional requirements were for meeting regulatory requirements like Goods and Service s Tax ( GST) which were not applicable when tenders were invited. Audit, however, observed that COIR CORP provided an outline of functional requirements in the tender document which was not...

Download Full Report (PDF 6.84 MB)