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Audit Reports

Reports older than 2009

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Page 28 of 42, showing 10 records out of 414 total

08 September 2020
Maharashtra
Report No.3 of 2020 - General and Social Sector and PSUs, Government of Maharashtra(English/Marathi)

laid out in Clause 41 of the contract which resulte d in reinstatement of the 5 Transporting 100 kg beyond the 500 kg load limit, non-submission of GST certificate, carrying prohibited articles like acids, etc. Chapter VI-Compliance Audit Paragraphs relating to State PSUs (other than Power...

Chapter 6 Compliance Audit Paragraphs relating to State Public Sector Undertakings (Other than Power Sector) of Report No.3 of 2020 - General and Social Sector and PSUs, Government of Maharashtra
(PDF 0.1 MB)

laid out in Clause 41 of the contract which resulte d in reinstatement of the 5 Transporting 100 kg beyond the 500 kg load limit, non-submission of GST certificate, carrying prohibited articles like acids, etc. Chapter VI-Compliance Audit Paragraphs relating to State PSUs (other than Power...

Download Full Report (PDF 7.65 MB)
14 September 2020
Himachal Pradesh
Report No.1 of 2020 - State Finance, Government of Himachal Pradesh

The shortfall of ` 675 crore (eight per cent) was mainly due to lesser receipts under VAT ( ` 1,185 crore against ` 1320 crore) and GST ( ` 3,343 crore against ` 4,064 crore). -5,000 - 5,000 10,000 15,000 20,000 25,000 30,000 8,248 1,981 30,400 33,568 4,260 4,240 -3,168 -7,820 -3,560 7,573 2,830...

Sector:
Finance
Chapter 1 Finances of the State Government of Report No.1 of 2020 - State Finance, Government of Himachal Pradesh
(PDF 2.16 MB)

The shortfall of ` 675 crore (eight per cent) was mainly due to lesser receipts under VAT ( ` 1,185 crore against ` 1320 crore) and GST ( ` 3,343 crore against ` 4,064 crore). -5,000 - 5,000 10,000 15,000 20,000 25,000 30,000 8,248 1,981 30,400 33,568 4,260 4,240 -3,168 -7,820 -3,560 7,573 2,830...

Download Full Report (PDF 3.32 MB)
08 September 2020
Maharashtra
Report No.2 of 2020 - Economic and Revenue Sector, Government of Maharashtra

This Report of the Comptroller and Auditor General of India on Economic and Revenue sectors for the year ended 31 March 2019 has been prepared for submission to the Governor of the State of Maharashtra under Article 151 of the Constitution of India. ...

Chapter 4 General of Report No.2 of 2020 - Economic and Revenue Sector, Government of Maharashtra
(PDF 0.53 MB)

and taxes subsumed in GST (Sr. No. 1 to 8) BE 71,190.10 76,903.41 83,974.25 94,752.80 1,25,913.06 RE 71,185.83 76,902.13 84,114.87 1,08,208.50 1,25,779.17 Actual 69,381.31 72,713.47 84,646.93 1,06,509.93 1,18,253.69 11.03 9 State e xcise BE 11,500.00 13,500.00 15,343.86 14,340.01 15,343.08 RE...

Chapter 5 Taxes on Sale, Trade, etc. of Report No.2 of 2020 - Economic and Revenue Sector, Government of Maharashtra
(PDF 0.23 MB)

The State Government did not provide access to the data related to GST. This is in violation of constitutional provisions (Article 149) and the Section 18 of the Duties, Powers & Conditions of the Services of CAG Act 1971. Not having access to the data pertaining to all the GST...

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31 August 2020
Financial
Assam
Report No.1 of 2020 - State Finances, Government of Assam

fees ( ` `` ` 241 crore), State GST ( ` `` ` 8393 crore) Others ( ` `` ` 1192 crore) Non-Tax Revenue ( ` `` ` 8221 crore) Share of Union Taxes & duties ( ` `` ` 25216 crore) Grants-in- Aid from GoI ( ` `` ` 14117 crore) Capital Receipts ( ` `` ` 11758 crore) Public Debt Receipts ( ` `` ` 11755...

Sector:
Finance
Chapter 2 Finances of the State
(PDF 2.25 MB)

fees ( ` `` ` 241 crore), State GST ( ` `` ` 8393 crore) Others ( ` `` ` 1192 crore) Non-Tax Revenue ( ` `` ` 8221 crore) Share of Union Taxes & duties ( ` `` ` 25216 crore) Grants-in- Aid from GoI ( ` `` ` 14117 crore) Capital Receipts ( ` `` ` 11758 crore) Public Debt Receipts ( ` `` ` 11755...

Glossary of Abbreviations
(PDF 0.04 MB)

Advisory Board GDP Gross Domestic Product GIA Grants-in-Aid GoA Government of Assam GoI Government of India GSDP Gross State Domestic Product GST Goods and Services Tax IGAS Indian Government Accounting Standards IGST Integrated Goods and Services Tax MoU Memorandum of Understanding MTFP...

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28 August 2020
Compliance Performance
Chhattisgarh
Report No.1 of 2020 - Public Sector Undertakings, Government of Chhattisgarh

SSP reduced (15 February 2018) the per food basket price from 892.50 to 728 which was further reduced (4 July 2018) to 714 per food basket ( 680 plus GST) on further negotiation in view of orders passed (29 June 2018) by the Secretary, Department of Health, GoCG. Accordingly, the Company extended...

Sector:
Power & Energy |
Industry and Commerce
Chapter 4 Compliance Audit Observations of Public Sector Undertakings (other than Power Sector)
(PDF 2.43 MB)

SSP reduced (15 February 2018) the per food basket price from 892.50 to 728 which was further reduced (4 July 2018) to 714 per food basket ( 680 plus GST) on further negotiation in view of orders passed (29 June 2018) by the Secretary, Department of Health, GoCG. Accordingly, the Company extended...

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28 August 2020
Financial
Chhattisgarh
Report No.2 of 2020 - State Finances, Government of Chhattisgarh

State GST (SGST) collection during the year in comparison to previous year increased by 3,816 crore. 1.3.1.2 Non-tax revenues Details of receipts from non-tax revenues (NTR) during 2014-19 are given in Table 1.11. 8 SGST started after introduction of GST in July 2017, 9 Other taxes- hotel...

Sector:
Finance
Chapter 1 Finance of the State Government
(PDF 0.59 MB)

8 SGST started after introduction of GST in July 2017, 9 Other taxes- hotel receipts, taxes on income and expenditure and taxes and duties on services and commodities. State Finances Audit Report for the year ended 31 March 2019 (12) Table 1.11: Components of Non-Tax Revenue ( in crore) (Source:...

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26 August 2020
Financial
Haryana
Report No.1 of 2020 - State Finances, Government of Haryana

18,993.25 (13) 21,060.23 (11) 23,488.41 (12) 15,608.92 (-34) 8,998.00 (-42) GST - - - 10,833.43 18,612.72 4 State excise 3,470.45 (-6) 4,371.08 (26) 4,613.13 (6) 4,966.21 (8) 6,041.87 (22) Taxes on vehicles 1,191.50 (9) 1,400.38 (18) 1,583.06 (13) 2,777.57 (75) 2,908.29 (5) Stamp duty and...

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 2.39 MB)

18,993.25 (13) 21,060.23 (11) 23,488.41 (12) 15,608.92 (-34) 8,998.00 (-42) GST - - - 10,833.43 18,612.72 4 State excise 3,470.45 (-6) 4,371.08 (26) 4,613.13 (6) 4,966.21 (8) 6,041.87 (22) Taxes on vehicles 1,191.50 (9) 1,400.38 (18) 1,583.06 (13) 2,777.57 (75) 2,908.29 (5) Stamp duty and...

Appendices
(PDF 0.71 MB)

75 Appendix 1.1 State Profile (Reference: Paragraph 1.1; Page 1) State Profile A. General Data Sr. No. Particulars Figures 1 Area 44,212 sq. km. 2 Population a As per 2001 Census 2.11 crore b As per 2011 Census 2.54 crore 3 Density of Population 1...

Glossary
(PDF 0.03 MB)

Category States GDP Gross Domestic Product GIA Grants-in-aid GOI Government of India GPF General Provident Fund GSDP Gross State Domestic Product GST Goods & Services Tax HPGCL Haryana Power Generation Corporation Limited HRDF Haryana Rural Development Fund HVPNL Haryana Vidyut Parsaran Nigam...

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24 August 2020
Compliance Performance
Kerala
Report no. 1 of 2020 - Public Sector Undertakings, Government of Kerala

Assessm ent of requirement 4.9.1 -4.9.6 63 -68 Fixation of selling price for commodities 4.10 68-70 Credit and i ncentive policy 4.11 70-72 Mu ltiple GST r egistration resulting in blocking up of input tax credit 4.12 72 Performance of Supplyco Medical Stores 4.13 73 -74 Violation of the Food...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 4 Performance Audit Relating To Public Sector Undertakings (Other Than Power Sector)
(PDF 0.64 MB)

Multiple GST registrations resulting in blocking up of input tax credit Instead of taking only one GST IN , the Company took 62 GST INs for its depots, Regional Offices and Head Office. So , the input tax credit accumulated in the GSTINs of 56 depots and five Regional Offices amounting to...

Overview
(PDF 0.26 MB)

Multiple GST registrations resulting in blocking up of input tax credit Ins tead of taking only one GST IN , the Company took 62 GST INs for its depots, Regional Offices and Head Office. So , the input tax credit accumulated in the GSTINs of 56 depots and five Regional Offices amounting to...

Index
(PDF 0.31 MB)

Assessm ent of requirement 4.9.1 -4.9.6 63 -68 Fixation of selling price for commodities 4.10 68-70 Credit and i ncentive policy 4.11 70-72 Mu ltiple GST r egistration resulting in blocking up of input tax credit 4.12 72 Performance of Supplyco Medical Stores 4.13 73 -74 Violation of the Food...

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21 August 2020
Compliance Performance
Rajasthan
Report No.2 of 2020 - Economic and Revenue Sector, Government of Rajasthan

The major irregularities noticed are:  Audit noticed that data related to date of application for registration under GST was not available with the Department, therefore possibility of irregular claim of input tax credi t on pre -registration stock can not be ruled out.  There were total...

Sector:
Taxes and Duties
Chapter 2 Taxes on Sales, Trade, Supplies, etc
(PDF 0.63 MB)

No. Category Number of cases Amount 1 Registration under GST 1 0.00 2 Irregular claim of Transitional credit 1 2.25 3 Refunds under Goods and Services Tax 1 0.51 4 Under assessm ent of tax 328 83.41 5 Acceptance of defective statutory forms 21 15.47 6 Evasion of tax due to suppression of...

Chapter 8 Compliance Audit of Economic Sector
(PDF 0.8 MB)

It also mentioned that new tax system of GST was rolle d out (July 2017) at the time of NIT (23/08/2017) and contractor submitted GST registration certificate alongwith tax clearance certificate valid up to December 2016. Further, contractor uploaded the certificate of working capital...

Overview
(PDF 0.76 MB)

The major irregularities noticed are:  Audit noticed that data related to date of application for registration under GST was not available with the Department, therefore possibility of irregular claim of input tax credi t on pre -registration stock can not be ruled out.  There were total...

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22 August 2020
Financial
Uttar Pradesh
Report No.2 of 2020 - State Finances, Government of Uttar Pradesh

State Finances A udit Report for the year ended 31 Mar ch 2019 12 Services Tax (GST) which was implemented from 1 July 2017 . State GST (SGST) collection during the year in comparison to the previous year increased by ` 20,734 crore . ● Increase in receipt s under Taxes an d D uties on...

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 2.88 MB)

State Finances A udit Report for the year ended 31 Mar ch 2019 12 Services Tax (GST) which was implemented from 1 July 2017 . State GST (SGST) collection during the year in comparison to the previous year increased by ` 20,734 crore . ● Increase in receipt s under Taxes an d D uties on...

Appendices
(PDF 2.73 MB)

Bill FRBM A ct Fiscal Responsibility and Budget Management Act GDP Gross Domestic Product GoI Government of India GSDP Gross State Domestic Product GST Goods and Services Tax IGST Integrated Goods and Services Tax MH Major Head MTFRP Mid Term Fiscal Restructuri ng Policy NDRF National Disaster...

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