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Page 22 of 42, showing 10 records out of 414 total

29 July 2021
Compliance Performance
Bihar
Report No. 1 of 2021 - Revenue Sector, Government of Bihar

3 Includes compensation of ` 2,571 crore towards loss of revenue due to implementation of GST. 2 Audit Report (Revenue Sector) for the year ended 31 March 2019 The State’s share in Central taxes increased by 10 per cent (from 32 to 42 per cent ) after the implementation (from 2015-16) of the...

Sector:
Taxes and Duties
Chapter 2 Commercial Taxes
(PDF 0.45 MB)

Application of incorrect of rates of tax 34 26.00 5. Non-levy and short levy of taxes 30 25.13 6. Transitional credit in GST 30 23.30 7. Non levy of purchase tax 01 15.91 8. Short levy due to incorrect determination of turnover. 08 13.47 9. Non-levy or short levy of additional tax &...

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20 May 2021
Compliance
Andhra Pradesh
Report No.1 of 2021 - General,Social & Economic Sectors and Public Sector Undertakings Government of Andhra Pradesh

: Statement showing the excess expenditure towards printing and supply of AP online receipts (Amount in `) Period Quantity Rate per receipt Amount GST at 18 per cent Total amount Remarks June 2018 120 lakh 2.00 2,40,00,000 43,20,000 2,83,20,000 Amount paid for one month July & August 2018 120...

Sector:
Local Bodies |
Industry and Commerce |
Art, Culture and Sports |
Education, Health & Family Welfare |
Power & Energy
Chapter 2 - Compliance Audit Observations
(PDF 1.87 MB)

of orders in three spells, resulting in avoidable expenditure of 2.12 crore I Page 39 : (Amount in ) Period Quantity Rate per receipt Amount GST at 18 per cent Total amount Remarks June 2018 120 lakh 2.00 2,40,00,000 43,20,000 2,83,20,000 Amount paid for one month July & August 2018 120...

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20 May 2021
Compliance
Andhra Pradesh
Report No.2 of 2021 - Revenue Sector Government of Andhra Pradesh

The disposal of assessments by the Commercial Taxes Department was only 47 per cent of total assessments during 2018 - 19. With the introduction of GST, the clearance of this backlog of legacy assessments would need to be prioritised and expedited. Pendency of refund cases The details of refund...

Sector:
Taxes and Duties
Chapter 1 - Overview
(PDF 0.49 MB)

The disposal of assessments by the Commercial Taxes Department was only 47 per cent of total assessments during 2018-19. With the introduction of GST, the clearance of this backlog of legacy assessments would need to be prioritised and expedited. Pendency of refund cases The details of refund...

Chapter 2 - Value Added Tax, Central Sales Tax and Goods & Services Tax
(PDF 0.34 MB)

The organisational set-up is depicted in the organogram given below: Figure-2.1: Organogram Sales Tax revenue (VAT and State GST) forms the largest source of revenue for the State and accounts for 37.08 per cent of the total revenue of the State. It has been increasing year-on-year since...

Appendices and Glossary
(PDF 1.16 MB)

: Deposit of Title Deeds DR : District Registrar FC : Fitness Certificate FL : Foreign Liqour GO : Government Order GPA : General Power of Attorney GST : Goods and Services Tax HPFS : Hedonic Path Finder System IMFL : Indian Made Foreign Liquor IML : Indian Made Liquor IR : Inspection Report IS...

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20 May 2021
Compliance
Andhra Pradesh
Report No.2 of 2021 - Revenue Sector Government of Andhra Pradesh

The disposal of assessments by the Commercial Taxes Department was only 47 per cent of total assessments during 2018 - 19. With the introduction of GST, the clearance of this backlog of legacy assessments would need to be prioritised and expedited. Pendency of refund cases The details of refund...

Sector:
Taxes and Duties
Appendices and Glossary
(PDF 1.16 MB)

: Deposit of Title Deeds DR : District Registrar FC : Fitness Certificate FL : Foreign Liqour GO : Government Order GPA : General Power of Attorney GST : Goods and Services Tax HPFS : Hedonic Path Finder System IMFL : Indian Made Foreign Liquor IML : Indian Made Liquor IR : Inspection Report IS...

Chapter 1
(PDF 0.49 MB)

The disposal of assessments by the Commercial Taxes Department was only 47 per cent of total assessments during 2018-19. With the introduction of GST, the clearance of this backlog of legacy assessments would need to be prioritised and expedited. Pendency of refund cases The details of refund...

Chapter 2
(PDF 0.34 MB)

The organisational set-up is depicted in the organogram given below: Figure-2.1: Organogram Sales Tax revenue (VAT and State GST) forms the largest source of revenue for the State and accounts for 37.08 per cent of the total revenue of the State. It has been increasing year-on-year since...

Download Full Report (PDF 6.48 MB)
Compliance
Tripura
Report on State Finance for the year ending 31/03/2019

( ` `` ` 362 crore), State Excise ( ` `` ` 214 crore), Stamps & Regn. fees ( ` `` ` 51 crore), State GST ( ` `` ` 977 crore), Others ( ` `` ` 162 crore) Non-Tax Revenue (` `` ` 372 crore) Share of Union Taxes & duties ( ` `` ` 4889 crore) Grants-in- Aid from GoI ( ` `` ` 5004 crore) Capital...

Sector:
Finance
Chapter 1
(PDF 1.51 MB)

( ` `` ` 362 crore), State Excise ( ` `` ` 214 crore), Stamps & Regn. fees ( ` `` ` 51 crore), State GST ( ` `` ` 977 crore), Others ( ` `` ` 162 crore) Non-Tax Revenue (` `` ` 372 crore) Share of Union Taxes & duties ( ` `` ` 4889 crore) Grants-in- Aid from GoI ( ` `` ` 5004 crore) Capital...

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19 March 2021
Compliance Performance
Meghalaya
Report No. 3 of 2020 - Revenue Sector Government of Meghalaya

1.11 10 Chapter II- Taxation Department Tax Administration 2.1 11 Results of Audit 2.2 11 Performance Audit Performance Audit on “Roll out of GST in Meghalaya” 2.3 12 Compliance Audit Shortfall in realisation of tax 2.4 36 Interest not levied for late payment of tax 2.5 38 Irregularities...

Sector:
Environment and Sustainable Development |
Finance |
Transport & Infrastructure |
Taxes and Duties
Chapter -II
(PDF 0.53 MB)

into a unified tax, thereby reducing the incidenc e of multiple taxes. GST is a tax on supply of goods or services or both and a single tax on the entire value chain of supply, right from the manufacturer to the consumer. Credit of input taxes paid at each stage will be available in the subsequ...

Appendices
(PDF 0.37 MB)

APPENDICES 69 Appendix I (Ref: Para: 2.3.6.4) Statement showing position of dealers migratied from VAT to GST (circle-wise ) Circle Number of dealers registered under VAT upto 30 June 2017 Number of dealers registered with GST from 1 July 2017 to 31...

Overview
(PDF 0.08 MB)

The Report contains a Performance Audit o n “Roll out of GST in Meghalaya” and 14 Audit Paragraphs relating to Taxation, Stat e Excise, Transport, Forest & Environment and Stamps & Registration depa rtments involving `200.35 crore. The major findings are mentioned below: Chapter-I: General...

Chapter-I
(PDF 0.22 MB)

that revenue on account of Goods and Servi ces Taxes (GST) was not estimated in the Budget although the details of min imum assured revenue from GST, based on the formula devised by the GoI, were avail able with the State Government. As per the formula, minimum assured revenue for the year...

Table of Content
(PDF 0.06 MB)

1.11 10 Chapter II- Taxation Department Tax Administration 2.1 11 Results of Audit 2.2 11 Performance Audit Performance Audit on “Roll out of GST in Meghalaya” 2.3 12 Compliance Audit Shortfall in realisation of tax 2.4 36 Interest not levied for late payment of tax 2.5 38 Irregularities...

Glossary
(PDF 0.07 MB)

Commissioner of Taxes CST Central Sales Tax DDO Drawing and Disbursing Officer EE Executive Engineer ERTS Excise, Registration, Taxation and Stamps GST Goods and Services Tax GSTR Goods and Services Tax Returns HSD High Speed Diesel IGST Inter-State Goods and Services Tax IT Information...

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23 March 2021
Financial
Tripura
Report No.1 of 2020 - State Finances, Government of Tripura

( ` `` ` 362 crore), State Excise ( ` `` ` 214 crore), Stamps & Regn. fees ( ` `` ` 51 crore), State GST ( ` `` ` 977 crore), Others ( ` `` ` 162 crore) Non-Tax Revenue (` `` ` 372 crore) Share of Union Taxes & duties ( ` `` ` 4889 crore) Grants-in- Aid from GoI ( ` `` ` 5004 crore) Capital...

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 0.55 MB)

(C CC C362 crore), State Excise (C CC C214 crore), Stamps & Regn. fees (C CC C51 crore), State GST (C CC C977 crore), Others (C CC C162 crore) Non-Tax Revenue (C CC C372 crore) Share of Union Taxes & duties (C CC C4889 crore) Grants-in- Aid from GoI (C CC C5004 crore) Capital Receipts (C CC C1708...

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21 September 2020
Financial
Sikkim
State Finances Audit Report 2018-19 Sikkim

The projected revenue of the State for the year 2018-19 in accordance with Secti on 6 of GST (Compensation to States) Act, 2017, (base year figure compounded by 14 per cent annually) was ` 363.65 crore. Hence, revenue of ` 363.65 was to be projected in the year 2018-19. The actual revenue...

Sector:
Finance
Chapter I
(PDF 1.15 MB)

The projected revenue of the State for the year 2018-19 in accordance with Secti on 6 of GST (Compensation to States) Act, 2017, (base year figure compounded by 14 per cent annually) was ` 363.65 crore. Hence, revenue of ` 363.65 was to be projected in the year 2018-19. The actual revenue...

Download Full Report (PDF 3.97 MB)
03 April 2021
Compliance Performance
Odisha
Report No. 2 of the year 2021- Public Sector Undertakings, Government of Odisha

Hence, the techno -commercially qualified bidders were asked (September 2017) to submit the GST compliant price bid on or before 06 October 2017 . Accordingly, as per price variation stipulations, OPTCL changed the ba se date to 6 September 2017 i.e. , 30 days prior to last date of submission...

Sector:
Power & Energy
Chapter III Compliance audit observations of PSUs
(PDF 0.32 MB)

Hence, the techno-commercially qualified bidders were asked (September 2017) to submit the GST compliant price bid on or before 06 October 2017. Accordingly, as per price variation stipulations, OPTCL changed the base date to 6 September 2017 i.e. , 30 days prior to last date of submission of GST...

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03 April 2021
Compliance
Odisha
Report No.5 of 2020 General & Social Sector Audit of Government of Odisha

remained that the tender value o f the equipment was exclusive of Value Added Tax (VAT)/ sales tax/ entr y tax, and therefore, introduction of GST could not have rendered the ten der invalid. 2.1.9.3 Procurement of virtual anatomy dissection table As per procurement guidelines,...

Sector:
Local Bodies |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare
Chapter- II
(PDF 1.32 MB)

H&FW Department stated (August 2020) that tender could not be finalised due to introduction of Goods and Services Tax ( GST ). It was added that OSMCL had already issued POs for nine it ems after finalisation of the tender. The fact, however, remained that the tender value of the equipment was...

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