Audit Reports

09 February 2021

Compliance

Report No.18 of 2020 - Union Government (Commercial) for the year ended 31 March 2019, on Compliance Audit Observation

fool-proof verification process to prevent access by an unverified seller a nd there existed risk of misuse of application by an unscrupulous seller. GST numbers of sellers, if the turnover of sellers exceed a certain threshold, may also be included is one of the credentials for registration....

Sector:

Finance |

Industry and Commerce |

Power & Energy |

Transport & Infrastructure

Chapter 4 Ministry of Commerce And Industry

_{(PDF 0.96 MB)}

fool-proof verification process to prevent access by an unverified seller a nd there existed risk of misuse of application by an unscrupulous seller. GST numbers of sellers, if the turnover of sellers exceed a certain threshold, may also be included is one of the credentials for registration....

Chapter 5 Ministry of Finance (Department of Financial Services)

_{(PDF 0.84 MB)}

Report No. 18 of 2020 49 CHAPTER V: MINISTRY OF FINANCE (DEPARTMENT OF FINANCIAL SERVICES) India Infrastructure Finance Company Limited 5.1 Review of Loans to Road Projects 5.1.1 Introduction India Infrastructure Finance Company Limited (IIFCL ), is ...

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29 January 2021

Financial

Goa

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

in total own tax revenue fell from 34 per cent in the previous year to 21 per cent in the current year on account of implementation of GST. State excise increased by ` 68 crore (17 per cent ) over the previous year, mainly due to increased collections under Indian Made Foreign Liquor ( ` 25...

Sector:

Finance

Chapter 1 Finances of the State Government of Report No.1 of 2020 - State Finances, Government of Goa

_{(PDF 0.9 MB)}

in total own tax revenue fell from 34 per cent in the previous year to 21 per cent in the current year on account of implementation of GST. State excise increased by ` 68 crore (17 per cent ) over the previous year, mainly due to increased collections under Indian Made Foreign Liquor ( ` 25...

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29 January 2021

Compliance Performance

Goa

Report No. 2 of 2020 - Government of Goa

(Paragraph 1.5) PUBLIC HEALTH DEPARTMENT Non-deduction of Excise duty component from prices of purchased medicines after implementation of GST as per procedure prescribed by Government resulted in excess payment to the supply contractor. (Paragraph 1.6) Delay in finalisation of tenders by Goa...

Sector:

Social Welfare |

Taxes and Duties

Chapter 1 Social, General And Economic Sectors (Non-PSUs) of the State Government of Report No.2 of 2020 - Government of Goa

_{(PDF 0.24 MB)}

to the supply contractor on purchase of medicines Non-deduction of Excise duty component from prices of purchased medicines after implementation of GST as per procedure prescribed by Government resulted in excess payment to the supply contractor. Upon implementation of GST, several taxes...

Chapter 2 Revenue Sector of Report No. 2 of 2020 - Government of Goa

_{(PDF 0.4 MB)}

Figures under the head 0005-Central GST, 0008-Integrated GST, 0020-Corporation tax, 0021-Taxes on income other than corporation tax, 0032-Taxes on wealth, 0037-Customs, 0038-Union excise duties, 0044-Service tax and 0045-Share of net proceeds assigned to State booked in the Finance Accounts-Tax...

Overview of Audit Report 2018-19

_{(PDF 0.2 MB)}

(Paragraph 1.5) PUBLIC HEALTH DEPARTMENT Non-deduction of Excise duty component from prices of purchased medicines after implementation of GST as per procedure prescribed by Government resulted in excess payment to the supply contractor. (Paragraph 1.6) Delay in finalisation of tenders by Goa...

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18 January 2021

Financial

Kerala

Report No.2 of 2020 State Finance Audit Report, Government of Kerala

crore, ** including CGST of ₹4,699.14 crore & IGST of ₹375 crore, ***including compensation for loss of revenue arising out of implementation of GST of ₹2,884 crore Following are the significant changes noticed during 201 8-19 when compared to the previous year . During 2018 -19 , t he...

Sector:

Finance

Chapter I

_{(PDF 2.02 MB)}

crore, ** including CGST of ₹4,699.14 crore & IGST of ₹375 crore, ***including compensation for loss of revenue arising out of implementation of GST of ₹2,884 crore Following are the significant changes noticed during 201 8-19 when compared to the previous year .  During 2018 -19 , t he...

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04 December 2020

Compliance Performance

Andhra Pradesh

Report No. 3 of 2020 - Economic Sector and Public Sector Undertakings Government of Andhra Pradesh

be 108 Including consideration (₹ 5.21 crore), interest (₹ 2.43 crore), Service Tax (₹ 4.13 crore), interest on Service Tax (₹ 0.37 crore), GST (₹ 0.88 crore), interest on GST (₹ 0.05 crore) and Infrastructure Development Fee (₹ 1.41 crore). 109 Including consideration (₹ 3.57...

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04 December 2020

Compliance

Andhra Pradesh

Report No. 1 of 2020 - Revenue Sector Government of Andhra Pradesh

(Paragraph 2.7.1) Transition from VAT to GST Detailed study on transition from VAT to GST was conducted and following deficiencies noticed in three out of five offices test checked.  Excess claim of transitional credit of ` 14.57 crore was made by 113 dealers in five offices. (Paragraph...

Sector:

Taxes and Duties

Download Full Report _{(PDF 2.39 MB)}

12 November 2020

Financial

Meghalaya

Report No.1 of 2020 - State Finances Audit Report Government of Meghalaya

Ac cording to GST (Compensation to the States) Act 2017, the Cent ral Government will compensate the States for loss of revenue arising on account o f implementation of GST for a period of five years. The compensation to be paid is calculated by taking into account the protected revenue 6 with...

Sector:

Finance

Chapter 1

_{(PDF 1.19 MB)}

Ac cording to GST (Compensation to the States) Act 2017, the Cent ral Government will compensate the States for loss of revenue arising on account o f implementation of GST for a period of five years. The compensation to be paid is calculated by taking into account the protected revenue 6 with...

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06 October 2020

Financial

Odisha

Report No.4 of 2020 - State Finances Government of Odisha

According to GST (Compensation to States) Act 2017, Central Government will compensate the States for loss of revenue arising on account of implementation of GST for a period of five years starting from 2017-18. The compensation payable to the State shall be calculated for every financial...

Sector:

Finance

Chapter-I-Finances of the State Government

_{(PDF 1.46 MB)}

According to GST (Compensation to States) Act 2017, Central Governme nt will compensate the States for loss of revenue arising on account of imple mentation of GST for a period of five years starting from 2017-18. The compensation payabl e to the State shall be calculated for every...

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05 April 2018

Financial

Himachal Pradesh

Report No. 5 of 2017 - Revenue Sector Government of Himachal Pradesh

In view of Department’s option to utilise ‘Implementation Model-2’ developed by GSTN on the introduction of GST from 1 st July 2017, the expenditure of `20.19 crore on the setting up of the project remaine d unproductive failing to meet the project objectives. (Paragraph 2.3) Report No....

Sector:

Taxes and Duties

Chapter 2

_{(PDF 0.26 MB)}

The Department opted (December 2014) for ‘Implement ation Model 2’ i.e. GSTN will be undertaking development of backend mod ule for using backend Excise and Taxation Department took up the computer isation of VAT and allied processess to improve the compliance of tax laws, automate the...

Overview

_{(PDF 0.08 MB)}

In view of Department’s option to utilise ‘Implementation Model-2’ developed by GSTN on the introduction of GST from 1 st July 2017, the expenditure of `20.19 crore on the setting up of the project remaine d unproductive failing to meet the project objectives. (Paragraph 2.3) Report No....

Chapter 3

_{(PDF 0.27 MB)}

intimated excise collection of `74.60 crore during the year 2015-16 under M&TP Act, 1955 as part of revenue data of 2015-16 f or implementation of GST. However, the ETD did not provide challan wise/party wise breakup of the excise collection under the M&TP Act, 1955. iii. On being asked in...

Glossary

_{(PDF 0.07 MB)}

and Taxation Inspector ETOs Excise and Taxation Officers F&A Finance & Accounts FCA Forest Conservation Act FS Flying Squad GOI Government of India GST Goods and Service Tax GSTN Goods and Service Tax Number GTO Gross Turn Over HEPs Hydro Electric Projects HIMTAS Himachal Pradesh Tax...

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25 September 2020

Financial

Gujarat

Report No.2 of 2020 - State Finances, Government of Gujarat

However, receipts under Sales tax/VAT decreased during the current year compared to previous year by ₹ 7,224 crore, as these were subsumed under GST. Finances of the State Government State Finances Audit Report for the year ended 31 March 2019 15 State Finances Audit Report for the year ended...

Sector:

Finance

સંંપૂર્ણ રીપોર્ટ (ગુજરાતી)

_{(PDF 5.69 MB)}

14 આ અ� ુ માનો 14 મા નાણાપ ંચ �ારા GST ના અમલકાળ � ૂવ� કરવામા ં આ�યા હતા. 9,543 10,194 13,346 15,074 13,417 61,340 62,64964,443 71,54980,103 70,882 72,84377,788 86,623 93,520 0 20,000 40,000...

Chapter 1 Finances of the State Government

_{(PDF 1.06 MB)}

However, receipts under Sales tax/VAT decreased during the current year compared to previous year by ₹ 7,224 crore, as these were subsumed under GST. Finances of the State Government State Finances Audit Report for the year ended 31 March 2019 15 State Finances Audit Report for the year ended...

Appendices

_{(PDF 0.64 MB)}

12 VAT (₹ 29,638.88 crore) + SGST (₹ 21,250.85 crore)13 The revenue collection had decreased during 2017-18 due to State Excise being subsumed in GST (except alcohol for human consumption) Appendices 110 APPENDIX 2.1 Excess expenditure over appropriations in previous years requiring...

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Goa

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