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Audit Reports

Reports older than 2009

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Page 30 of 42, showing 10 records out of 414 total

27 February 2020
Financial
Punjab
Report No. 1 of 2019 - State Finances, Government of Punjab

(` 11,160 crore) State Excise ( ` 5,136 crore) Stamps and Registration fees etc. ( ` 2,135 crore) State GST ( ` 7,901 crore) Others ( ` 4,091 crore) State Finances Audit Report for the year ended 31 March 2018 12  During the period 201 3-14 to 2017 -18 , revenue receipts increased from `...

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 2.77 MB)

(` 11,160 crore) State Excise ( ` 5,136 crore) Stamps and Registration fees etc. ( ` 2,135 crore) State GST ( ` 7,901 crore) Others ( ` 4,091 crore) State Finances Audit Report for the year ended 31 March 2018 12  During the period 201 3-14 to 2017 -18 , revenue receipts increased from `...

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24 February 2020
Compliance Performance
Uttar Pradesh
Report No. 4 of 2019 - Revenue Sector, Government of Uttar Pradesh

The Department stated that the issue of data s haring protocol with the Comptroller and Auditor General of India has been referred to GST C ouncil. Until the matter is decided, it will be proper, to wait for access to GSTN and data dump . As GST data was not shared, we were unable to audit and...

Sector:
Taxes and Duties
Chapter 3 Tax on Sales, Trade, Etc
(PDF 0.75 MB)

There is a high probability that undetected leakages of revenue at this stage would g o unaddressed as the system would be totally focussed upon GST administra tion in the foreseeable future. 3.3 Application of incorrect rate of tax Assessing Authorities accepted the tax rate s on sale of...

Overview
(PDF 0.19 MB)

The Department stated that the issue of data s haring protocol with the Comptroller and Auditor General of India has been referred to GST C ouncil. Until the matter is decided, it will be proper, to wait for access to GSTN and data dump . As GST data was not shared, we were unable to audit and...

Chapter 1 General
(PDF 0.75 MB)

However, State GST (SGST) collection during the year was ` 25,374 crore.  The growth in ‘State Excise’ was d ue to increase in sale of country liquor (by ` 892 crore), Indian Made Foreign Liquor ( by ` 795 crore) and Beer (by ` 279 crore). The State Excise Department also received ` 373...

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15 February 2020
Financial
Nagaland
Report No.1 of 2019 - State Finances, Government of Nagaland

This was due to implementation of GST (CGST & IGST) ( `386.44 crore) and increase in Corporation Tax ( ` 53.92 crore), Tax on Income other than Corporation Tax ( ` 190.98 crore) offset by decrease in Customs ( ` 80.16 crore), Union Excise Duties ( ` 124.19 crore), Service Tax ( ` 104.23...

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 0.91 MB)

This was due to implementation of GST (CGST & IGST) ( `386.44 crore) and increase in Corporation Tax ( ` 53.92 crore), Tax on Income other than Corporation Tax ( ` 190.98 crore) offset by decrease in Customs ( ` 80.16 crore), Union Excise Duties ( ` 124.19 crore), Service Tax ( ` 104.23 crore),...

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07 February 2020
Compliance Performance
Goa
Report No.2 of 2019 - Government of Goa

Figures under the head 0005-Central GST, 0008-Int egrated 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...

Sector:
Taxes and Duties |
Social Welfare
Chapter 2 Revenue Sector
(PDF 0.47 MB)

Figures under the head 0005-Central GST, 0008-Int egrated 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...

Chapter 3 Public Sector Undertakings And Government Commercial and Trading Activities
(PDF 0.7 MB)

Further, a sum of C0.69 crore was collected in excess of the prescribed TPF by 61 buyers in 3,666 bids. The applicable GST amounting to days 2 to 6 Audit Report for the year ended 31 March 2018 96 C 50.91 lakh 42 on tender document fees (TDF) levied from contractors/vendors was also not...

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12 February 2020
Compliance Performance
Kerala
Report No.3 of 2019 - Revenue Sector, Government of Kerala

on Mecha nism of disposal of Appeals and Implementation of Appellate orders in SGST Department 2.4 17 Short levy of tax 2.5 19 Non -payment of GST on inward supply of ENA (Extra Neutral Alcohol) by the Distilleries 2.6 20 CHAPTER –III : TAXES ON VEHICLES Tax admi nistration 3.1 23...

Sector:
Taxes and Duties
Chapter 2 Taxes/Vat On Sales, Trade Etc.
(PDF 0.71 MB)

KVAT was leviable on the intra -state sale of remaining commodities and Central Sales Tax (CST) on inter -State sales. GST came into effect from 01 July 2017 subsuming VAT, CST etc. 2.2 Internal audit The Internal Audit Wing (IAW) in the SGST Department commenced functioning from 1 June 2009....

Index
(PDF 0.24 MB)

on Mecha nism of disposal of Appeals and Implementation of Appellate orders in SGST Department 2.4 17 Short levy of tax 2.5 19 Non -payment of GST on inward supply of ENA (Extra Neutral Alcohol) by the Distilleries 2.6 20 CHAPTER –III : TAXES ON VEHICLES Tax admi nistration 3.1 23...

Chapter 1 General
(PDF 0.93 MB)

Chapter : I – General 1 CHAPTER -I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non -tax revenue raised by the Government of Kerala during the year 2017 -18, the State’s share of net proceeds of divisible Union taxes and duties...

Chapter 5 Other Tax Receipt
(PDF 0.84 MB)

The differences were due to non -accountal and/or incorrect accountal of registration fee, sale proceeds of copying sheet, GST realised on sale of copying sheet in the manual accounts or generated accounts, duplicate entries in cash book relating to amounts rec eived in the office, etc. Audit...

Glossary of Abbreviations
(PDF 0.05 MB)

Audit 15 EC Excise Commissioner 16 ECI Excise Circle Inspector 17 EI Excise Inspector 18 ENA Extra Neutral Alcohol 19 FMB Field Measurement Book 20 GST Goods and Services Tax 21 HMV Heavy Motor Vehicle 22 HSN Harmonised System of Nomenclature 23 IAW Internal Audit Wi ng 24 IDEA Interactive Data...

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07 February 2020
Financial
Goa
Report No.1 of 2019 - State Finances, Government of Goa

The 33 per cent decrease in receipts from Taxes on Sales, Trade etc. over the previous year was due to implementation of GST from 01 July 2017.The overall receipts from taxes subsumed 10 into GST decreased by 1,321 crore (66.07 per cent) over the previous year. State excise increased by  89...

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 0.67 MB)

The 33 per cent decrease in receipts from Taxes on Sales, Trade etc. over the previous year was due to implementation of GST from 01 July 2017.The overall receipts from taxes subsumed 10 into GST decreased by 1,321 crore (66.07 per cent) over the previous year. State excise increased by 89...

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19 December 2019
Financial
Madhya Pradesh
Report No.1 of 2019 - State Finances, Government of Madhya Pradesh

The growth in own tax revenue was only 1.40 per cent during 2017-18 over the previous year due to implementation of GST from Jul y 2017. GoI has also provided compensation on account of rolling out of GST amounting to ` 2,511 crore as grants-in-aid. If the compensation receive d from GoI...

Sector:
Finance
Chapter 1 Finances of the State Government of Report No.1 of 2019 - State Finances, Government of Madhya Pradesh
(PDF 2.37 MB)

 The growth in own tax revenue was only 1.40 per cent during 2017-18 over the previous year due to implementation of GST from Jul y 2017. GoI has also provided compensation on account of rolling out of GST amounting to ` 2,511 crore as grants-in-aid. If the compensation receive d from GoI is...

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07 January 2020
Financial
Arunachal Pradesh
Report No. 1 of 2019 - State Finance, Government of Arunachal Pradesh

1.3.1.2 Position of protected revenue to actual col lection after implementation of GST The Arunachal Pradesh Goods and Services Tax Act, 2 017 was passed by the State Legislature on 24 June 2017 and made effective from 01 July 2017 in the State. According to GST (Compensation to the States) Act...

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 0.78 MB)

1.3.1.2 Position of protected revenue to actual col lection after implementation of GST The Arunachal Pradesh Goods and Services Tax Act, 2 017 was passed by the State Legislature on 24 June 2017 and made effective from 01 July 2017 in the State. According to GST (Compensation to the States) Act...

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20 December 2019
Compliance Performance
Maharashtra
Report No. 3 of 2019 - State Finances, Government of Maharashtra

Implementation of Goods and Services Tax in Maharas htra Goods and Services Tax (GST) was implemented with e ffect from 01 July 2017. GST is leviable on intra-State supply of goods or services (except alcohol for human consumption and five specified petroleum products). The State level taxes...

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 3.93 MB)

Implementation of Goods and Services Tax in Maharas htra Goods and Services Tax (GST) was implemented with e ffect from 01 July 2017. GST is leviable on intra-State supply of goods or services (except alcohol for human consumption and five specified petroleum products). The State level taxes...

Appendices
(PDF 1.08 MB)

Agriculture and Allied Activities 26129.61 7018.49 Rural Development 6588.72# - Compensation for loss of revenue arising out of implementation of GST 1488.00 (-)1.27 Special Areas Programmes 0.58 2543.97 Irrigation and Flood Control 2159.28 9610.73 Energy 8945.73 3102.13 Industry and Minerals...

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11 December 2019
Compliance Performance
Gujarat
Report no. 3 of 2019 - Revenue Sector, Government of Gujarat

This Report contains 22 paragraphs and one Performance Audit involving Rs 443.24 crore. Significant audit findings related to major state revenues are value added tax, stamp duty and registration fees, taxes on vehicles, etc. The total...

Sector:
Taxes and Duties
Chapter 2 Goods And Services Tax/ Value Added Tax/ Sales Tax of Report no. 3 of 2019 - Revenue Sector, Government of Gujarat
(PDF 0.75 MB)

Further, subject specific compliance audit of ‘Transition from VAT to GST’ was also undertaken. Thus, t here was under assessment of ` 138 .89 crore in 53 7 cases . These cases are illustrative only as these are based on test check of records. Audit pointed out some of the similar omissions...

Overview
(PDF 0.28 MB)

The main so urces of tax revenue during 2017 -18 were Gujarat Goods and Service Tax (G GST)/ Value Added Tax (VAT)/ Central Sales Tax (CST) /Entertainment and Luxury Tax (` 50 ,975 .15 crore) , Stamp Duty and Registration Fees ( ` 7,254 .75 crore ) and Taxes and Duties on Electricity (` 6,484...

Chapter 1 General
(PDF 0.32 MB)

Thus, there was increase in receipts. State Excise: With the implementation of Goods and Services Tax ( GST ) w.e.f. 01 July 2017, the Medicinal and Toilet Preparation (Excise Duty) Act, 1955 has been repealed. Accordingly, the State Government received revenue under the M&TP (ED) Act up to...

Index
(PDF 0.16 MB)

–II: GOODS AND SERVICES TAX/ VALUE ADDED TAX/ SALES TAX Tax administration 2.1 13 Results of Audit 2.2 13 Audit of “Transition from VAT to GST” 2.3 14 Non/ short levy of tax due to misclassification and application of incorrect rate of tax 2.4 31 Non/ short reduction/ reversal of tax...

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