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Page 25 of 137, showing 10 records out of 1,370 total

24 March 2021
Performance
Report No. 16 of 2020 - Performance Audit on Assessment of Co-operative Societies and Co-operative Banks, Union Government Department of Revenue - Direct Taxes

March 2019 P er\bormance Audit on Assessment o\b Co-operative Societies and Co-operative Banks Union Government D epartment o\b Revenue - Direct Taxes Report No. 16 o\b 2020 Laid o\b the table of Lok Sabha/Rajya Sabha o\b ______ _____ Report \bo. 16 of 2020 (Performance Audit) 4 Report \bo...................

Sector:
Taxes and Duties
Download Full Report (PDF 1.96 MB)
24 March 2021
Compliance
Report No. 1 of 2021 - Compliance Audit on Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) Customs

(Paragraph 3.7.3.4) VeQbification of endoQbsement detail of invoices of s upplies to SEZ with SEZ online was not made mandatoQby while pQbocessing the Qbefund application. (Paragraph 3.7.3.5) Due to non-implementation of “With-hold” Qbequest fu nctionality at back office theQbe..................

Sector:
Taxes and Duties
Chapter 3 - Information Technology Audit of GSTN (Phase-II)
(PDF 1.36 MB)

module has pos itively impacted the taxpayeQbs in ease of doing business 3.7.3 Rollou\f of Refund module Refund module of GST PoQbtal envisaged online filing of Qbefund application by taxpayeQb and subsequent electQbonic pQbocessing of th e claims by the tax depaQbtment. Refund is a coQbe..................

Chapter 6 - Effectiveness of Tax administration and Internal Controls (Central Excise and Service Tax)
(PDF 0.39 MB)

which functions as a n odal agency and enables the contQbactoQbs to download notice inviting tendeQbs and tendeQb schedules and submit the tendeQbs online. The society collects cha Qbges such as tendeQb pQbocessing, e-auction fees, supplies QbegistQbation f ees, Qbenewal fees etc., fQbom the..................

Appendices
(PDF 0.26 MB)

of CQfN of Companies 1 2.10 TDS/TCS: Legal Name and AppQboving authoQbity found blank S 2.11 (a) Upload of vital documents not pQbovisioned yet in Online QfnfoQbmation Database Access and RetQbieval SeQbvices (OQfDAR) S 2.11 (b) Non-validation of mandatoQby field TQfN S 2.11 (c) CQbedentials of..................

Executive Summary
(PDF 0.16 MB)

(Paragraph 3.7.3.4)  VeQbification of endoQbsement detail of invoices of s upplies to SEZ with SEZ online was not made mandatoQby while pQbocessing the Qbefund application. (Paragraph 3.7.3.5)  Due to non-implementation of “With-hold” Qbequest fu nctionality at back office theQbe is..................

Chapter 2 - Audit Mandate, Audit Universe and Response to Audit
(PDF 1.49 MB)

 The DepaQbtment may cQbeate an online inteQbface with Audit wheQbein all audit paQbas aQbe Qbesponded thQbough the system and pe ndency could be tQbacked thQbough Management QfnfoQbmation System (MQfS) . A system of peQbiodical QbepoQbts may be put in place at the BoaQbd level to monitoQb..................

Chapter 5 - Show Cause Notices (SCNs) & Adjudication Process in CBIC
(PDF 0.65 MB)

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 111 Chapter V: Show Cause Notices (SCNs) & Adjudication Process in CBIC 5.1..................

Chapter I - Indirect Taxes Administration
(PDF 0.21 MB)

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 1 Chapter I: Indirect Taxes Administration This chapteQb gives an oveQbview of the..................

Chapter 4 - Compliance Audit of GST
(PDF 0.25 MB)

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..................

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24 March 2021
Compliance
Report No. 17 of 2020 - Compliance Audit on Union Government Department of Revenue Customs

Similarly, as per Paragraph 4.44(b) of HBP Vol.1, 2015-20, AA holder shall within two months from the date of expiry of EO period, file application online by linking details of SBs against the authorization. The EO period is eighteen months from the issue of licence . Further, Paragraph 4.44 (f)..................

Sector:
Taxes and Duties
Chapter 4 Non-compliance to provisions of Customs Act, Customs Tariff Act and Tariff Notifications
(PDF 0.86 MB)

(ICES)has two aspects: (i) Internal Automation of the Custom House for a comprehensive, paperless, fully automated customs clearance system (ii) Online, real-time electronic interface with the trade, transport, Banks and regulatory agencies concerned with customs clearance of import and..................

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23 March 2021
Compliance Performance
Bihar
Report No. 1 of the year 2020 of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2018 (Govt. of Bihar)

Though the Executive 126 Miscellaneous Receipt Books, Daily collection registers, Cashier/Accountant Cash Book, bank accounts etc. 127 Online collection of taxes and fees was not introduced by NP Khagaria. In the State, online collection of taxes and fees was introduced in 55 out of 141..................

Sector:
Local Bodies |
Environment and Sustainable Development |
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
Download Full Report (PDF 11.86 MB)
06 March 2021
Performance
Uttarakhand
Performance Audit Report on District Hospital Outcomes (Government of Uttarakhand) for the year 2014- 2019

Though, the online registrat ion and e-hospital project (Phase-1) were established, these were not fully operational in the test checked hospitals. It was seen that no funds were released for procurement of computers; furniture; networking and hiring manpower for running the facility even..................

Sector:
Education, Health & Family Welfare
Executive Summary
(PDF 0.12 MB)

Though, the online registrat ion and e-hospital project (Phase-1) were established, these were not fully operational in the test checked hospitals. It was seen that no funds were released for procurement of computers; furniture; networking and hiring manpower for running the facility even..................

Chapter 1 Introduction
(PDF 0.22 MB)

is to improve health status through concerted policy action in all sectors and expand p reventive, promotive, curative, palliative and rehabilitative services provided thr ough the public sector. The policy also recognizes the pivotal importance of Sustainable De velopment Goals to ensure healthy..................

Chapter 4 In Patient Services
(PDF 2.04 MB)

Chapter -4 In-Patient Services 25 In-Patient Department (IPD) refers to the areas of the hospital where patients are accommodated after being admitted, based on doctor’..................

Chapter 9 Recommendations
(PDF 0.09 MB)

Chapter-9: Recommendations 99  Measures like Online Registration System to capture the registration electronically and better appointment system may be taken to reduce the patient's 'Registration to Drug Time'.  Patient satisfaction survey of outdoor patients on a monthly basis as per NHM..................

Gist & Key words
(PDF 0.08 MB)

As such, there is a vast scope for improvement and the situation demands for better healthcare services at all levels in order t o build the psychological confidence of patients as well as enhance their faith in the services rendered by the government hospitals. Introduction The Department..................

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16 March 2021
Compliance Performance
Haryana
Report No. 3 of 2020 Non-Public Sector Undertakings (Social, General and Economic Sectors)

Secretary, Welfare of SC and BC Depar tment stated (May 2020) that decline in number of beneficiaries was due to proce ssing of applications through online portal as applicants may not be aware about applying online on the portal or some technical issues related to application and ad aptability,..................

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-III
(PDF 4.24 MB)

In the meantime, new guidelines were issued by MoEF (July 2014) for sending proposal for diversion of forest land online. Thereafter, a fiel d visit was done by forest officials in December 2015 and it was observed that actual area being utilised by the user agency for non-forest purpose was more..................

Chapter-II
(PDF 1.17 MB)

Secretary, Welfare of SC and BC Depar tment stated (May 2020) that decline in number of beneficiaries was due to proce ssing of applications through online portal as applicants may not be aware about applying online on the portal or some technical issues related to application and ad aptability,..................

Download Full Report (PDF 3.5 MB)
16 March 2021
Compliance
Haryana
Report No. 4 of 2020 - Revenue Sector, Government of Haryana

The objective of HARIS envisaged speed, accuracy, transparency, dispute resolution and online managem ent of data. Haryana Land Records Information System (HALRIS) was also i mplemented (August 2003) mainly to computerise land record 2. HARIS and HALRIS applications hosted on a server..................

Sector:
Taxes and Duties
Chapter-I
(PDF 0.37 MB)

1 CHAPTER I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Haryana, the State’s share of net proceeds of divisible Union ta xes and duties assigned to..................

Chapter-II
(PDF 0.27 MB)

19 CHAPTER II: TAXES/VAT ON SALES, TRADE 2.1 Tax administration The Haryana Value Added Tax Act, 2003 (HVAT Act) and rules framed thereunder are administered by..................

Chapter-IV
(PDF 0.43 MB)

The objective of HARIS envisaged speed, accuracy, transparency, dispute resolution and online managem ent of data. Haryana Land Records Information System (HALRIS) was also i mplemented (August 2003) mainly to computerise land record 2. HARIS and HALRIS applications hosted on a server..................

Download Full Report (PDF 3.45 MB)
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

1.7 12 Resources of the State as per Annual Finance Accounts 1.7.1 12 Revenue receipts 1.7.2 13 Receipts under Capital section 1.7.3 18 Evasion of tax detected by the Department 1.8 19 Cost of collection 1.9 20 Application of Resources 1.10 20 Growth and composition of expenditure 1.10.1 20..................

Sector:
Finance
Chapter 3 Financial Reporting and Comments on Accounts of Report No.3 of 2020 - State Finances, Government of Madhya Pradesh
(PDF 0.24 MB)

3.3.5 Non-compliance with Income Tax Act As per Section 26 of the Building and Other Constru ction Workers (Regulation of Employment and Conditions of Service) Act, 1996 the Board shall prepare its annual report, giving a full account of its activities dur ing the previous financial year...................

Chapter 2 Financial Management and Budgetary Control of Report No.3 of 2020 - State Finances, Government of Madhya Pradesh
(PDF 0.21 MB)

4,941.02 3,153.90 38.96 5 24-Public Works-Roads and Bridges 1,538.04 998.13 539.91 35.10 6 10-Forest 2,359.93 1,600.74 759.19 32.17 7 7-Commercial Tax 2,814.65 2,026.36 788.29 28.01 8 33-Tribal Affairs 3,966.66 2,912.55 1,054.11 26.5 7 9 40- Other Expenditure Pertaining to School Education..................

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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

Acts and Rules which regulate major receipts of the State Government are the Mizoram Motor Vehicles Taxation (Amendment) Act, 2015; Mizoram Goods and Services Tax Act, 2017; Mizoram Water Supplies (Control) (Amendment) Rules, 2011 (came into effect from November 2014) and Mizoram Liquor..................

Sector:
Finance
Chapter 3
(PDF 0.99 MB)

78.79 Dr. 88.32 110 - Reserve Bank Suspense - CAO 1,307.79 2,49.16 833.45 1,747.47 805.26 1,744.20 Net Cr. 741.37 Cr. 914.02 Cr. 938.94 112 - Tax Deducted at Source (TDS) Suspense 0.01 0.61 0.01 0.37 0.01 2.79 Net Cr. 0.60 Cr. 0.36 Cr. 2.78 Chapter 3: Financial Reporting 69 Page State..................

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06 March 2021
Compliance
Uttarakhand
Compliance Audit Report on Government of Uttarakhand for the year ended 31 March 2019

application, genera tes e-Ravanna after registering the necessary information regarding approved capacity/available c apacity/ton, on the approved online form. 35 Supplementary Agreement being an Addendum No.-1 wa s made on 18.03.2017 under the Contract Agreement No. 13/PD/PMU/ADB/2013 dated..................

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
Social and Economic Sectors (PSUs)
(PDF 0.55 MB)

Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2019 50 interest and taxes by capital employed. Return on E quity is a measure of performance calculated by dividing net profit after taxes by sh areholders’ funds. 3.2.1.9 Return on Investment Return on..................

Social, General and Economic Sectors (Non PSUs)
(PDF 0.71 MB)

application, genera tes e-Ravanna after registering the necessary information regarding approved capacity/available c apacity/ton, on the approved online form. 35 Supplementary Agreement being an Addendum No.-1 wa s made on 18.03.2017 under the Contract Agreement No. 13/PD/PMU/ADB/2013 dated..................

Revenue Sectors
(PDF 0.23 MB)

Chapter-II Revenue Sector 21 CHAPTER-II Revenue Sector 2.1 Introduction 2.1.1 Trend of revenue receipts Tax and non-tax revenue raised by the Government of Uttarakhand during the year 2018-19, the State’s share of net proceeds of divis ible Union..................

Table of Contents
(PDF 0.07 MB)

19 Chapter -II Revenue Sector Trend of revenue receipts 2.1.1 21 Analysis of arrears of revenue 2.1.4 25 Arrears in assessments 2.1.5 26 Evasion of tax detected by the State Tax Department 2.1.6 26 Refund cases 2.1.7 27 Response of the Departments towards audit 2.1.8 27 Analysis of the mechanism..................

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