Audit Reports

24 March 2021

Compliance

Report No. 17 of 2020 - Compliance Audit on Union Government Department of Revenue Customs

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...

Sector:

Taxes and Duties

Chapter 1 Customs Revenue

_{(PDF 0.97 MB)}

During FY 19, there were 38 RAs across India. 1.4. Customs receipts 1.4.1 Customs receipts, before the introduction of GST, comprised of the BCD, CVD and SAD. All imports are also subjected to Education cess. In addition, Anti-dumping duty and Safeguard duty are leviable wherever applicable....

Executive Summary

_{(PDF 0.44 MB)}

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...

Chapter 4 Non-compliance to provisions of Customs Act, Customs Tariff Act and Tariff Notifications

_{(PDF 0.86 MB)}

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...

Glossary of terms and abbreviations

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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...

Chapter 2 CAG’s Audit mandate and extent of Audit

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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...

Chapter 5 Non-compliance to provisions of various Export Promotion Schemes of Foreign Trade Policy

_{(PDF 0.81 MB)}

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...

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16 March 2021

Compliance Performance

Haryana

Report No. 3 of 2020 Non-Public Sector Undertakings (Social, General and Economic Sectors)

338.66 237.07 2,326.62 2,843.09 Finance Commission Grants - - - 1,316.68 1,274.26 Compensation for Loss of Revenue arising out of implementation of GST 1,199.00 2,820.00 Other Transfer/Grants to States - - - 342.82 136.19 Total 5,002.88 (21) 6,378.76 (28) 5,677.58 (-11) 5,185.12 (-9) 7,073.54...

Sector:

Environment and Sustainable Development |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Transport & Infrastructure

Chapter-I

_{(PDF 0.23 MB)}

338.66 237.07 2,326.62 2,843.09 Finance Commission Grants - - - 1,316.68 1,274.26 Compensation for Loss of Revenue arising out of implementation of GST 1,199.00 2,820.00 Other Transfer/Grants to States - - - 342.82 136.19 Total 5,002.88 (21) 6,378.76 (28) 5,677.58 (-11) 5,185.12 (-9) 7,073.54...

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16 March 2021

Compliance

Haryana

Report No. 4 of 2020 - Revenue Sector, Government of Haryana

raised during the perio d 2014-15 to 2018-19 are given in the Table below:- Table 1.1.2: Details of Tax Revenue raised (` `` ` in crore) 5 The GST figure for the year 2017-18 is only for nin e months and 2018-19 is for 12 months. Hence comparison cannot be done. 6 PGT transferred to...

Sector:

Taxes and Duties

Chapter-I

_{(PDF 0.37 MB)}

raised during the perio d 2014-15 to 2018-19 are given in the Table below:- Table 1.1.2: Details of Tax Revenue raised (` `` ` in crore) 5 The GST figure for the year 2017-18 is only for nin e months and 2018-19 is for 12 months. Hence comparison cannot be done. 6 PGT transferred to...

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04 March 2021

Financial

Madhya Pradesh

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019

Apart from an increase of 13.55 per cent in its Own Tax receipts, owing primarily to GST receipts, ther e was a significant increase of 31.32 per cent in the Non-Tax Revenue during the ye ar 2018-19. Out of the total collected contribution of `1,153.70 crore (employees contribution and...

Sector:

Finance

Chapter 1 Finances of the State Government of Report No.3 of 2020 - State Finances, Government of Madhya Pradesh

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GoI had also provided compensation for loss on account of rolling out GST amounting to `2,866 crore as grants-in-aid. However, own tax reve nue during 2018-19 fell short of the assessment made by XIV FC ( `74,926 crore). Non-Tax Revenue Details of non-tax revenue, its trend and growth du ring...

Executive Summary of Report No.3 of 2020 - State Finances, Government of Madhya Pradesh

_{(PDF 0.07 MB)}

Apart from an increase of 13.55 per cent in its Own Tax receipts, owing primarily to GST receipts, ther e was a significant increase of 31.32 per cent in the Non-Tax Revenue during the ye ar 2018-19. Out of the total collected contribution of `1,153.70 crore (employees contribution and...

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25 February 2021

Financial

Mizoram

Report No.1 of 2020 State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019

The total collection of taxes on sales, inclusive of GST, was ₹590.66 crore, which was an increase of ₹178.05 crore over the previous year. Receipts from State Excise witnessed a marginal decrease of ₹0.49 crore (0.74 per cent ) over the previous year due to introduction of...

Sector:

Finance

Chapter 1

_{(PDF 3.94 MB)}

The total collection of taxes on sales, inclusive of GST, was ₹590.66 crore, which was an increase of ₹178.05 crore over the previous year. Receipts from State Excise witnessed a marginal decrease of ₹0.49 crore (0.74 per cent ) over the previous year due to introduction of...

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06 March 2021

Compliance

Uttarakhand

Compliance Audit Report on Government of Uttarakhand for the year ended 31 March 2019

Road under INBR proj ect, an agreement was entered by the implementing agency BRIDCUL on 14 December 2017 at a cost of ` 27.78 crore excluding GST. As the work of construction of bridg e could not be started by the contractor till January 2019 despite several remind ers 17 by BRIDCUL. The...

Sector:

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 |

Information and Communication |

Power & Energy |

Transport & Infrastructure |

Taxes and Duties

Revenue Sectors

_{(PDF 0.23 MB)}

\ \ \ 5 GST came into the effect from 01 July 2017 through implementation of one hundred and first amendment of Constitution of India by the Governmen t. The tax replaced existing multiple cascading taxes levied by Central and State Government. 6 GST + Taxes on sales and trade = ` 4,802.02...

Social, General and Economic Sectors (Non PSUs)

_{(PDF 0.71 MB)}

Road under INBR proj ect, an agreement was entered by the implementing agency BRIDCUL on 14 December 2017 at a cost of ` 27.78 crore excluding GST. As the work of construction of bridg e could not be started by the contractor till January 2019 despite several remind ers 17 by BRIDCUL. The...

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03 March 2021

Financial

Arunachal Pradesh

C & AG's State Finances Audit Report for the year ended 31 March 2019

The State Government stated (February 2020) that th is was due to implementation of GST in July 2017. The Buoyancy Ratio of Revenue Receipts with referen ce to GSDP increased due to significant increase in the rate of growth of Reven ue Receipts in 2018-19 over previous year as compared...

Sector:

Finance

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30 August 2019

Compliance

Tripura

Report No.1 of 2019 - State Finances, Government of Tripura

State Government State Finances Audit Report for the year 2017-18 11 (a) Position of protected revenue to actual collection after implementation of GST The Tripura Goods and Services Tax (GST) Act, 2017 was passed by the State Legislature in June 2017 and made effective from 01 July 2017 in the...

Sector:

Finance

Chapter 1

_{(PDF 0.86 MB)}

State Government State Finances Audit Report for the year 2017-18 11 (a) Position of protected revenue to actual collection after implementation of GST The Tripura Goods and Services Tax (GST) Act, 2017 was passed by the State Legislature in June 2017 and made effective from 01 July 2017 in the...

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05 March 2021

Financial

Punjab

Report No. 1 of 2020 - State Finances, Government of Punjab

(` `` `6,572 crore), State Excise ( ` `` `5,072 crore) Stamps and Registration fees (` `` `2,298 crore) State GST ( ` `` `13,273 crore) Others ( ` `` `4,359 crore) Recoveries of loans and advances (` `` `849 crore) Miscellaneous capital receipts ( ` `` `0.02 crore) Non -Debt Receipts (` ``...

Sector:

Finance

Chapter 1 Finances of the State Government

_{(PDF 4.63 MB)}

(` `` `6,572 crore), State Excise ( ` `` `5,072 crore) Stamps and Registration fees (` `` `2,298 crore) State GST ( ` `` `13,273 crore) Others ( ` `` `4,359 crore) Recoveries of loans and advances (` `` `849 crore) Miscellaneous capital receipts ( ` `` `0.02 crore) Non -Debt Receipts (` ``...

Appendices

_{(PDF 0.54 MB)}

2.99 2017-18 2135.13 6.36 0.30 2.96 2018-19 2297.54 18.44 0.80 NA Source: Finance Accounts of relevant years NA = Not Available * Includes VAT and GST Appendices 95 Appendix 1.7 (Referred to in paragraph 1.8.6, page 38) Statement showing division-wise details in respect of funds amounting to `...

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30 August 2019

Compliance

Tripura

Report No.2 of 2019 - Government of Tripura on Economic, Revenue and General Sectors for the year 2017-18

Test check (November-December 2017) of records of t he Company revealed that after amending (01 November 2011) the GSTC of January 200 9 with GAIL, the Company had reduced the DCQ of natural gas to 16,000 SCMD i n respect of each year from 2010-11 to 2017-18, as one of its consumers 93 had...

Sector:

Finance

Chapter 4

_{(PDF 0.2 MB)}

3.1.1 (b) Non-tax Revenue: The details of the Non-Tax Revenue raised during th e period 2013-14 to 2017-18 are indicated in Table 3.1.3. 1 GST (` 479.71 crore) 2 Includes taxes on profession, trades, calling and employment 3 Tax on Agriculture Income ( ` 0.09 crore), Taxes & Duties on...

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