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Page 29 of 42, showing 10 records out of 414 total

21 August 2020
Financial
Rajasthan
Report No.3 of 2020 - State Finances, Government of Rajasthan

The required access to data is yet to be provided. Not having access to the data pertaining to all GST transactions has come in the way of comprehensively auditing the GST receipts. The accounts for the year 20 18 -19 are, therefore, certified on the basis of test audit, as was done when...

Sector:
Finance
Chapter 1 Finances of the State Government of Report No.3 of 2020 - State Finances, Government of Rajasthan
(PDF 1.94 MB)

, over the previous year due to implementation of GST from July 2017 by GoI. However, overall receipts from taxes (Taxes on Sales, Trade etc, Taxes on Goods and Passengers, Entertainment Tax and Luxury Tax and State Goods and Service Tax) increased 19.8 per cent over the previous year. While...

Appendices of Report No.3 of 2020 - State Finances, Government of Rajasthan
(PDF 1.75 MB)

release of grant to Rajasthan Medical Education Society, non - payment of Arrears of VII Pay Commission and exemption of health insurance for 15% GST and less receipt of fund from G oI. Appendices State Finance s Audit Report 122 for the year ended 31 March 2019 (` in crore) S. No. No. and...

Executive Summary of Report No.3 of 2020 - State Finances, Government of Rajasthan
(PDF 0.64 MB)

The required access to data is yet to be provided. Not having access to the data pertaining to all GST transactions has come in the way of comprehensively auditing the GST receipts. The accounts for the year 20 18 -19 are, therefore, certified on the basis of test audit, as was done when...

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21 August 2020
Compliance Performance
Rajasthan
Report No.4 of 2020 - Public Sector Undertakings, Government of Rajasthan

As on 31 March 2019, Rajasthan had 43 State Public Sector Undertakings (PSUs) consisting of three Statutory Corporations and 40 Government Companies (including three inactive government companies) under the audit jurisdiction of the Comptroller & ...

Sector:
Industry and Commerce |
Power & Energy |
Transport & Infrastructure
Chapter 5 Compliance Audit Observations relating to State PSUs (other than Power Sector) of Report No.4 of 2020 - Public Sector Undertakings, Government of Rajasthan
(PDF 1.97 MB)

Chapter -V Compliance Audit Observations relating to State PSUs (other than Power Sector) This Chapter includes important audit findings emerging from test check of transactions of the State Government Companies and Statutory Corporations relating...

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14 December 2019
Compliance Performance
Himachal Pradesh
Report No. 3 of 2019 - PSUs (Economic Sector) Government of Himachal Pradesh

the earlier t axes included in the awarded rates made payment of ` 1.94 crore in 17 works over and above the awarded rates to contractors towards GST during September 2017 to March 2018. (ii) Non-deduction and deposit of Service Tax Notification 12 (June 2012) issued by GoI, provided that...

Sector:
Power & Energy |
Industry and Commerce
Chapter 5 Compliance Audit observations relating to PSUs (Other than Power Sector)
(PDF 0.31 MB)

Although the rates were inclusive of all the taxes, which were replaced by the Government of In dia subsequently with the Goods and Service Tax ( GST) in July 2017. Company without adjusting the earlier taxes included in the awarded rates made payment of ` 1.94 crore in 17 works over and above...

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26 March 2020
Compliance Performance
Chhattisgarh
Report No. 2 of 2019 - Revenue Sector, Government of Chhattisgarh

six months but irregularly claimed ITC of ` 2.40 crore and one taxpayer who was not registered in VAT, Central Excise and Service Tax during pre - GST regi me, irregularly carried forward ITC of ` 19.60 lakh through TRAN - I. ( Paragraph 2.5 .5 .1 ) Overview vii The AAs applied lower rate of...

Sector:
Taxes and Duties
Chapter 2 Commercial Tax
(PDF 0.16 MB)

Goods and Services Tax (GST), a unified indirect tax 3 across the nation on goods and services was implemented with effect from 1 July 2017. GST is levied on same taxable event i.e., supply of goods and services ( except alcohol for human consumption and five specified petroleum products...

Chapter 1 General
(PDF 0.26 MB)

3 Centrally sponsored scheme, Finance Commission grants and other trans fer/grants (also includes compensation on GST received from GoI) to States/Union Territories wit h Legislatures. Audit Report for the year ended 31 March 2018 on Revenue Sector 2 Table 1.1 indicates that the average...

Overview
(PDF 0.08 MB)

v OVERVIEW This Report contains 14 paragraphs relating to taxes on sales, trade etc., stamp duty and registration fees, taxes on vehicles, mining receipts and forestry and wild life including a paragraph on ‘Preparedness for transition to Goods...

Index
(PDF 0.04 MB)

i Paragraph Page Preface iii Overview v Chapter-I: General Introduction 1.1 1 Trend of revenue receipts 1.2 1 Analysis of arrears of revenue 1.3 8 Response of the Government/departments to Audit 1.4 9 Analysis of the mechanism for dealing with the...

Appendices
(PDF 0.09 MB)

Sl. No. Name of unit Name of the tax payer (M/s) GSTIN VAT credit available in quarterly return ( `) VAT credit carried forward ( ` ) Excess credit /Ineligible credit carried forward ( `) Remark 1 CTO-1, Raipur SVS Pharmaceutical Distributor 22AAXFS2085A1Z8 0 8, 04 ,310 8,04 ,310 Closing...

Glossary of Abbreviations
(PDF 0.03 MB)

DTO District Transport Officer ET Entry Tax FD Finance Department GIM Green India Mission GoCG Government of Chhattisgarh GoI Government of India GST Goods and Services Tax IAW Internal Audit Wing IBM Indian Bureau of Mines IGST Integrated Goods and Services Tax IR Inspection Report Audit...

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16 March 2020
Compliance Performance
Bihar
Report No. 1 of 2019 - State Finances, Government of Bihar

by ₹ 5,161.11 crore in 2017-18 over the previous year was mainly due to compensation given for loss of revenue arising out of implementation of GST (₹ 3,041 crore). (Paragraph 1.2.2.4) Committed expenditure Committed expenditure of the Government under Revenue head mainly consisted of...

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 1.48 MB)

According to GST (Compensation to the 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. The compensation payable to the State shall be calculated for every financial year after the...

Executive Summary
(PDF 0.65 MB)

by ₹ 5,161.11 crore in 2017-18 over the previous year was mainly due to compensation given for loss of revenue arising out of implementation of GST (₹ 3,041 crore). (Paragraph 1.2.2.4) Committed expenditure Committed expenditure of the Government under Revenue head mainly consisted of...

Glossary
(PDF 0.45 MB)

GIA Grants-in-Aid 22. GoB Government of Bihar 23. GoI Government of India 24. GS General Services 25. GSDP Gross State Domestic Product 26. GST Goods and Service Tax 27. NPRE Non-Plan Revenue Expenditure 28. NPS New Pension Scheme 29. NSDL National Securities Depository Limited 30. NSSF...

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16 March 2020
Compliance Performance
Bihar
Report No.2 of 2019 - Revenue Sector, Government of Bihar

Tax Act in Biharʼ revealed the following: The Department did not re-assess the workload as well as the sanctioned strength of the Department after GST implementation in the light of increase of 53 per cent in the number of dealers and redundancies of work in the computerised environment. Audit...

Sector:
Taxes and Duties
Chapter 2 Commercial Taxes
(PDF 0.7 MB)

The Commercial Taxes Department is headed by the Principal Secretary cum Commissioner of Commercial Taxes (CCT) at the apex level. Before GST era, in the exercise of his functions, the CCT is assisted by five Additional Commissioners, three Joint Commissioners of Commercial Taxes (JCCT), 10...

Chapter 1 General
(PDF 0.71 MB)

2 Centrally sponsored schemes, Finance Commission grants and other transfer/grants (also includes compensation on GST received from GoI) to States/Union Territories with Legislatures. 3 Includes Compensation worth ` 3,041 crore towards loss of revenue due to implementation of Goods and...

Overview
(PDF 0.37 MB)

Tax Act in Biharʼ revealed the following: The Department did not re-assess the workload as well as the sanctioned strength of the Department after GST implementation in the light of increase of 53 per cent in the number of dealers and redundancies of work in the computerised environment. Audit...

Download Full Report (PDF 5.74 MB)
06 March 2020
Compliance Performance
Rajasthan
Report No. 4 of 2019 - General and Social Sector, Government of Rajasthan

Consequently , the firm was paid ` 58.04 lakh (including ` 44.80 lakh rental, Vinyl cost ` 4.38 lakh and ` GST 8.86 lakh) during November -December 2017. In this regard, it was observed in Audit that the firm was not registered with DAVP for category of multimedia advertising, based on...

Sector:
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 3 Compliance Audit
(PDF 1.78 MB)

Consequently , the firm was paid ` 58.04 lakh (including ` 44.80 lakh rental, Vinyl cost ` 4.38 lakh and ` GST 8.86 lakh) during November -December 2017. In this regard, it was observed in Audit that the firm was not registered with DAVP for category of multimedia advertising, based on...

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04 March 2020
Compliance Performance
Maharashtra
Report No. 4 of 2019 - Revenue Sector, Government of Maharashtra

Further, GST campaigns were organised by the Depart ment for making the taxpayers familiar with GST Laws and payment of taxes under the new regime. The Department had also undertaken a re view of its organisational structure and cadre of its officers in light of the requirements of GST. Thus,...

Sector:
Taxes and Duties
Chapter 2 Taxes On Sales, Trade, etc
(PDF 0.39 MB)

Audit noticed that there w as lack of sharing of information between the GST Department and other de partments and corporations. Out of 99 B&Ds contractors who had ob tained completion certificates in respect of their projects in the Mu nicipal Corporation of Greater Mumbai, 53 dealers were found...

Chapter 1 General
(PDF 0.31 MB)

and taxes subsumed in GST (Sr. No. 1 to 8) BE 64,386.22 71,190.10 76,903.41 83,974.25 94,752.80 RE 66,113.30 71,185.83 76,902.13 84,114.87 1,08,208.50 Actual 65,027.93 69,381.31 72,713.47 84,646.93 1,06,509.93 25.83 9 State Excise BE 10,535.00 11,500.00 13,500.00 15,343.86 14,340.01 RE...

Overview
(PDF 0.13 MB)

Further, GST campaigns were organised by the Depart ment for making the taxpayers familiar with GST Laws and payment of taxes under the new regime. The Department had also undertaken a re view of its organisational structure and cadre of its officers in light of the requirements of GST. Thus,...

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27 February 2020
Compliance Performance
Punjab
Report No. 3 of 2019 - Revenue Sector, Government of Punjab

(Paragraph 1.10.1) 2. Chapter -II Taxes/VAT on Sales and Trade The Government/Department was prompt in its preparedness for implementation of GST as can be seen with reference to enactment of the Act and Rules as per model law approved by GST Council, migration of existing taxpayers, capacity...

Sector:
Taxes and Duties
Chapter 2 Taxes/Vat On Sales And Trade
(PDF 0.23 MB)

for transition to Goods and Services Tax (GST) 2.3.1 Introduction Goods and Services Tax (GST 1) was implemented with effect from 1 July 2017. GST is being levied on intra -State supply of goods or services (except alcohol for human consumption and five specified petroleum products 2)...

Overview
(PDF 0.03 MB)

Chapter -II Taxes/VAT on S ales and Trade The Govern ment /Department was prompt in its preparedness for implementation of GST as can be seen with reference to enactment of the Act and Rules as per mo del law approved by GST Council, migration of existing taxpayers, capacity building efforts...

Chapter 1 General
(PDF 0.4 MB)

11 Designation of Assistant Excise and Taxation Commissioner (AETC) in VAT regime redesignated as Assis tant Commissio ner of State Tax in GST regime. Chapter -I: General 7 Table 1.3 : Arrears in Assessment Note: The closing balance of previous year was 85,151 whereas opening balance of this...

Index
(PDF 0.02 MB)

TABLE OF CONTENTS Description Reference to Paragraphs Page Preface -- v Overview -- vii - x Chapter -I General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrears in assessment 1.3 6 Evasion of tax detected by the Departme...

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27 February 2020
Compliance Performance
Punjab
Report No. 4 of 2019 - Social, General and Economic Sectors (Non-PSUs), Government of Punjab

In accordance with Article 151 of the Constitution of India, the Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non-Public Sector Undertakings) for the year ended 31 March 2018 - Government of Punjab, ...

Sector:
Taxes and Duties |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 1 Introduction
(PDF 0.11 MB)

Chapter-I Introduction 1.1 Budget profile There are 39 departments and 36 autonomous bodies in the State. The position of budget and expenditure incurred the re against by the State Government during 2013-18 is given in Table 1.1 below: Table 1.1:...

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