Audit Reports

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 HMDA Hyderabad Metropolitan Development Authority HMWSSB Hyderabad Metropolitan Water Supply and Sewerage Board HoD Head...

With the introduction of GST, the clearance of this backlog of legacy assessments would need to be prioriti sed and expedited. Further, the closing balances of previous year relating to arrears in assessment of CST (26 ,815) VAT (3,481) and luxury tax (9) do not match with the ope ning balances...

Page i Reference to Paragraph Page Preface v Chapter I – Overview About this Report 1.1 1 Trend of Revenue Receipts 1.2 1 Authority for audit 1.3 4 Planning and Conduct of audit 1.4 5 Analysis of Arrears of Revenue 1.5 6 Evasion of Tax 1.6 7...

: District Prohi bition and Excise Officers DR : District Registrar DTOs : District Transport Officers FC : Fitness Certificate GO : Government Order GST : Goods and Services Tax GSTIN : Goods and Services Tax Index Number GSTR : Goods and Services Tax Return GT : Green Tax IDEA : Interactive Data...

Taxes on Sales Trade etc., 35,463.39 29,846.91 42,073.53 34,234.69 46 , 500.00 25 , 106.48 (+) 11.52 2 . GST - State Goods and Service s Tax (SGST) - - - - - 13 , 072.91 3. State Excise 3,916.43 3,809.07 4,543.06 5,580.71 9 , 000.00 9 , 421.33 (+) 68.82 4. Stamp Duty and Registration Fee...

Overview ix  Department gave instructions to the AAs to verify only top 30 cases where transitional credi t of pre-GST was claimed on stock in GST III STATE EXCISE DUTIES  In two offices, District Prohibition & Excise Officers (DP&EOs) fixed lice nce fee for five liquor shops at a rate...

e - PPBs Electronic Pattadar Passbooks FC Fitness Certificate FDR Fixed Deposit Receipt GDBS Gold Deposit Bond Scheme GOI G overnment of India GST Goods and Services Tax GSTN Goods and Services Tax Network GSTR Goods and Services Tax Return Gts Guntas (40 guntas = one acre) HSN Harmonised...

2020) non-remittance of tax deducted at source to delay in issuance of Tax Dedu ction number by the State Taxes Department and non-furnishing of GST number by cont ractors/ mates. Their replies are not acceptable as non-remittance of the amount into Government account deducted on account of...

Disaster Relief Fund - - - - 253 Other Transfers/ Grants to States - - - 620 461 Compensation for loss of revenue arising out of implementation of GST - - - 1,137 1,462 Total 16,150 16,728 20,598 22,702 23,066 Percentage of increase/ decrease over the previous year 17 4 23 10 2 Revenue Receipts...

Health and Family Welfare (All India Institute of Medical Sciences, New Delhi) In compliance of the audit observations, AIIMS, New Delhi, recovered GST aggregating to ` 6.76 crore paid to M/s Tata Consultancy Services Ltd. 6.76 Total...

After introduction of GST w.e.f. 1 July 2017, the CVD and SAD on import of all commodities, except petroleum products and spirits, have been subsumed and replaced by Integrated Goods and Services Tax (IGST). Department of Revenue (DoR) under Ministry of Finance (MoF) is responsible for...

In addition, GST compensation cess is also leviable on certain luxury and de-merits goods under the GST (Compensation to States) Cess Act, 2017. IGST is levied under Section 3 (7) of the Customs Tariff Act, 1975 at the rates prescribed under Schedules of the Notification No.1/2017-Integrated Tax...

Management Act FOB Free on Board FTP Foreign Trade Policy FTDR Foreign Trade Development and Regulation FY Financial Year GDP Gross Domestic Product GST Goods and Services Tax GTR Gross Tax Revenue HBP Hand Book of Procedures ICD Inland Container Depot ICEGATE Indian Customs Electronic Commerce...

2.3.2 Customs field formations are divided into 11 Customs Zones and 09 Combined (Customs and GST) Zones with 70 Principal Commissioners / Commissioners in 20 Zones headed by one Chief Commissioner each. As on 1 April 2019, there were 44 Customs Executive Commissionerates, 13 Customs Preventive...

M/s ‘D’ Enterprises Limited, an EOU under Hyderabad GST Commissionerate, is engaged in manufacture of bulk drugs and chemicals. The EOU cleared used packing materials like drums and barrels amounting to 1.53 crore into DTA during April 2015 to June 2017 without payment of customs duty...

and SeQbvices Tax (GST) is a tax on supply of goods oQb seQbvices oQb both except taxes on the su pply of alcoholic liquoQb foQb human consumption. GST came into effect fQbom 1 July 2017 7. CentQbal Excise duty (except five PetQboleum pQboducts ), SeQbvice Tax, CounteQbvailing duty (CVD),...

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 81 Chapter IV: Comp\fiance Audit o\b GST This chapteQb includes audit findings Qbelated to Goo ds and SeQbvices Tax (GST). The instances mentioned in this chapteQb aQbe those w hich...

fir\ft Audit Report 1 on Good\f and Service\f Tax (GST), we noted the landmark achievement of the Government and other \ft akeholder\f in roll out of GST. We had further noted that an area where full p otential of GST had not been achieved wa\f the \fimplified tax compliance reg ime. The...

SCN received by Assessee Persona\f Hearing (Maximum 3 Adjournments) Demand is con\birmed Extended Period – 5 years \bor CX & ST and 54 months \bor GST \brom re\fevant date when tax not paid due to \braud, co\f\fusion, any wi\f\f\bu\f mis-statement, suppression o\b \bacts or any contravention...

No - 3.7.3.11 Functionality foQb unQbegisteQbed peQbson / consumeQb to apply foQb Qbefund not implemented Yes Yes 3.7.3.12.1 Reconciliation between GST PoQbtal and QfCES Yes Yes 3.7.3.12.2 Non-deployment of validation to QbestQbict the shipping bills having higheQb Qbate of duty dQbawback No -...

SeQbvice Tax Act, 2017, CentQbal Excise Act, 1944 , Qbules fQbamed undeQb these Acts and otheQb allied Acts of the PaQbliament undeQb which duty of GST/ CentQbal Excise is levied and collected. Administ\bative\fy, each Commissione\bate is a 3-tie\b set-up with its Headqua\bte\bs at the he\fm, fo...

The MinistQby stated (MaQbch 2020) that due to implem entation of GST and Qbe-oQbganisation of the CommissioneQbates, laQbge numb eQb of files weQbe tQbansfeQbQbed fQbom one juQbisdiction to anotheQb. Also due to shoQbtage of staff and woQbkload of GST, Qbeview of call book cases was not...

1-17 1.1 NatuQbe of QfndiQbect Taxes 1 1.2 OQbganizational StQbuctuQbe 2 1.3 Revenue TQbend 3 1.4 Compliance VeQbification Mechanism undeQb GST 7 1.5 Non-fuQbnishing of Compensation Fund Accounts foQb the yeaQbs 2017-18 and 2018-19 16 Chapter II : Audit Mandate, Audit Universe and Resp...

ElectQbonic Cash/cQbedit ledgeQb ER Excise QbetuQbn EVP Executive Vice PQbesident EWB E-Way Bills FY Financial YeaQb GOK GoveQbnment of KaQbnataka GST Goods and SeQbvices Tax GSTN Goods and SeQbvices Tax NetwoQbk GSTR Goods and SeQbvice Tax RetuQbn GTA Goods TQbanspoQbt Agency QfCEGATE Qfndian...