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Page 31 of 42, showing 10 records out of 414 total

17 December 2019
Financial
Uttar Pradesh
Report No. 3 of 2019 - State Finances, Government of Uttar Pradesh

However, State GST (SGST) collection during the year was ` 25,374 crore. ● The growth in „State Excise‟ was due to increase in sale of country liquor (by ` 892 crore), India Made Foreign Liquor (by ` 795 crore) and Beer (by ` 279 crore) . The State Excise Department also received ` 373...

Sector:
Finance
Chapter 1 Finances Of The State Government
(PDF 1.36 MB)

However, State GST (SGST) collection during the year was ` 25,374 crore. ● The growth in „State Excise‟ was due to increase in sale of country liquor (by ` 892 crore), India Made Foreign Liquor (by ` 795 crore) and Beer (by ` 279 crore) . The State Excise Department also received ` 373...

Appendices
(PDF 1.28 MB)

Bill FRBM Act 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 Restructuring Policy NDRF National Disaster...

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10 December 2019
Compliance Performance
Uttarakhand
Report No. 2 of 2019 - Government of Uttarakhand

The State Government implemented the G oods and Services Tax (GST) Act which became effective from 1st July 2017. Total receipts under GST including non-subsumed/subsumed taxes from Apri l 2017 to March 2018 were ` 7,006 crore (including provisional apportionment of IGST and Compensation to...

Sector:
Taxes and Duties |
General Sector Ministries and Constitutional Bodies
Chapter 2 Revenue Sector
(PDF 0.98 MB)

\ \ \ 5 GST came into the effect from 01 July 2017 through implementation of one hundred and first amendment of constitution of India by the Governmen t. The tax replaced existing multiple cascading taxes levied by central and state Government. 6 GST + Taxes on sales and trade = ` 1,971.82 crore...

Overview
(PDF 0.13 MB)

The State Government implemented the G oods and Services Tax (GST) Act which became effective from 1st July 2017. Total receipts under GST including non-subsumed/subsumed taxes from Apri l 2017 to March 2018 were ` 7,006 crore (including provisional apportionment of IGST and Compensation to...

Chapter 1 Social, General and Economic Sectors (Non-PSUs)
(PDF 1.71 MB)

1 CHAPTER-I Social, General and Economic Sectors (Non-PSUs) 1.1 Introduction 1.1.1 Budget Profile There are 64 Government Departments and 41 Autonomo us Bodies in the State. The position of budget estimates and expenditure by the State Government...

Index
(PDF 0.06 MB)

i Table of Contents Description Reference to Paragraph Page No. Preface vii Overview ix Chapter -I Social, General and Economic Sectors (Non-PSUs) Budget Profile 1.1.1 1 Application of resources of the State Government 1. 1.2 1 Funds transferred...

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10 December 2019
Financial
Uttarakhand
Report No. 1 of 2019 - State Finances, Government of Uttarakhand

Goods and Services Tax State Government implemented the Goods and Services Tax (GST) Act which became effective from 1 st July 2017. According to GST (Compensation to the S tates) Act 2017, Central Government will compensate the States for l oss of revenue arising on account of implementation...

Sector:
Finance
Chapter 1 Finances of The State Government
(PDF 2.38 MB)

Goods and Services Tax State Government implemented the Goods and Services Tax (GST) Act which became effective from 1 st July 2017. According to GST (Compensation to the S tates) Act 2017, Central Government will compensate the States for l oss of revenue arising on account of implementation...

Appendices
(PDF 0.33 MB)

Schemes 3,878.22 4,466.94 Information and Broadcasting 98.16 40.34 (v) Other Grants Compensation for loss of revenue arising out of implementation of GST -- 1,283.00 Welfare of Scheduled Castes Scheduled Tribes and Other backward Classes 163.40 246.27 Labour and Labour Welfare 117.40 134.84 Social...

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14 December 2019
Compliance Performance
Himachal Pradesh
Report No. 2 of 2019 - Revenue Sector, Government of Himachal Pradesh

(Paragraph 1.10) II Taxes/VAT on Sales and Trade The Government/Department was prompt in its preparedness for implementation of GST which can be seen with reference to enactmen t of Act and Rules as per model law approved by GST Council. Frequent change s were made in Rules/ regulations...

Sector:
Taxes and Duties
Chapter 2 Taxes/Vat On Sales And Trade
(PDF 0.54 MB)

2.3 Preparedness for transition to Goods and Servic es Tax Introduction Goods and Services Tax (GST) is implemented with effect from l July 2017. GST 1 is being levied on intra-State supply of goods or s ervices (except alcohol for human consumption and five specified petroleum products 2)...

Overview
(PDF 0.23 MB)

(Paragraph 1.10) II Taxes/VAT on Sales and Trade The Government/Department was prompt in its preparedness for implementation of GST which can be seen with reference to enactmen t of Act and Rules as per model law approved by GST Council. Frequent change s were made in Rules/ regulations...

Chapter 1 General
(PDF 0.27 MB)

to total tax revenue receipts) Percentage of increase (+) or decrease (-) in 2017-18 over actual of2016-17 2013-14 2014-15 2015-16 2016-17 2017-18 1. GST/VAT on sales and trade 3,141.10 (61.34) 3,660.57 (61.62) 3,992.99 (59.63) 4,381.91 (62.25) 4,359.03 5 (61.33) 0 2. State Excise 951.96 (18.59)...

Glossary of Abbreviations
(PDF 0.07 MB)

Department ETI Excise and Taxation Inspector ETOs Excise and Taxation Officers FCA Forest Conservation Act FS Flying Squad GOI Government of India GST Goods and Service Tax GTO Gross Turn Over HIMTAS Himachal Pradesh Tax Administration System HoD Head of the Department HP Himachal Pradesh HPLR...

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14 December 2019
Financial
Himachal Pradesh
Report No. 1 of 2019 - State Finance, Government of Himachal Pradesh

All the major taxes and duties recorded increasing trend except taxes on sales, trades etc. (after roll out of GST from 1 st July 2017), Taxes and duties on Electricity and Taxes on goods and passengers. Duri ng 2017-18, the Taxes on vehicles increased due to new initiatives such as G reen Tax...

Sector:
Taxes and Duties
Chapter 1 Finances of the State Government
(PDF 2.12 MB)

All the major taxes and duties recorded increasing trend except taxes on sales, trades etc. (after roll out of GST from 1 st July 2017), Taxes and duties on Electricity and Taxes on goods and passengers. Duri ng 2017-18, the Taxes on vehicles increased due to new initiatives such as G reen Tax...

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03 February 2020
Compliance
Report No. 17 of 2019 - Compliance Audit on Indirect Taxes Union Government, Department of Revenue Customs

After introduction of GST w.e.f. 1 July 2017, the CVD and SAD on import of all commodities, except petroleum products and spirits, have been subsumed and replaced by integrated tax (IGST). Department of Revenue under Ministry of Finance is responsible for administration of Direct and Indirect...

Sector:
Taxes and Duties
Chapter 1 Overview-Customs Revenue
(PDF 0.7 MB)

1.4.2 After introduction of GST w.e.f. 1 July 2017, the CVD and SAD on import of all commodities, except petroleum products and alcohol, have been subsumed and replaced by integrated GST (IGST) tax. The integrated tax is in addition to the applicable BCD which is levied as per the Customs...

Executive Summary
(PDF 0.59 MB)

After introduction of GST w.e.f. 1 July 2017, the CVD and SAD on import of all commodities, except petroleum products and spirits, have been subsumed and replaced by integrated tax (IGST). Department of Revenue under Ministry of Finance is responsible for administration of Direct and Indirect...

Chapter 2 CAG’S Audit mandate and extent of Audit
(PDF 0.62 MB)

2.3.2 Customs field formations are divided into 11 Customs Zones and 12 Combined (customs and GST) Zones with 23 Chief Commissioners and 67 10 Report No.17 of 2019 – Union Government (Indirect Taxes – Customs) Principal Commissioners/Commissioners. As on 1 April 2018, there were 498...

Glossary
(PDF 0.52 MB)

Abbreviation Expanded form FOB Free on Board FOR Free on Road FTP Foreign Trade Policy GDP Gross Domestic Product GFR General Financial Rules GST Goods and Services Tax HBP Hand Book of Procedures HSN Harmonised system of nomenclature ICT Information and Communication Technology ICEGAT...

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28 November 2019
Financial
Odisha
Report No. 1 of 2019 - State Finances, Government of Odisha

which contributes relatively less revenue is costlier to collect than t he highest contributor of revenue, namely, Taxes on Sales, Trade and GST etc. (Paragraph 1.4.2.2) Adequacy of public expenditure Total Expenditure relative to GSDP in Odisha was better than the General Category...

Sector:
Finance
Chapter 1 Finance of the State Government
(PDF 1.83 MB)

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

Executive Summary
(PDF 0.19 MB)

which contributes relatively less revenue is costlier to collect than t he highest contributor of revenue, namely, Taxes on Sales, Trade and GST etc. (Paragraph 1.4.2.2) Adequacy of public expenditure Total Expenditure relative to GSDP in Odisha was better than the General Category...

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29 November 2019
Financial
Chhattisgarh
Report No.1 of 2019 - State Finance, Government of Chhattisgarh

1.1.4 State Finances Audit Report for the year 2017 -18 Provisional adjustment of c ompensation cess As against the ` 113.43 crore compensation of GST to be received from GoI, ` 106 crore was actually received, resulting in ` 7.43 crore less transferred to the State . Further , the advance...

Sector:
Finance
Chapter 1 Finance of the State Government
(PDF 0.98 MB)

2: Summary of Receipts (` in crore) (Source: Fin ance A ccounts of the respective years ) In 2017 -18, following the GST implementation percentage growth of Shar e of Union Taxes/Dutie s (10.34 per cent ) grew at faster pace as compared to growt h of State‟s own receipt (6.58 per cent )....

Executive Summary
(PDF 0.42 MB)

1.1.4 State Finances Audit Report for the year 2017 -18 Provisional adjustment of c ompensation cess As against the ` 113.43 crore compensation of GST to be received from GoI, ` 106 crore was actually received, resulting in ` 7.43 crore less transferred to the State . Further , the advance...

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11 December 2019
Performance
Report No.14 of 2019 - Performance Audit of Pradhan Mantri Ujjwala Yojana, Ministry of Petroleum and Natural Gas

9 ₹150 plus GST w.e.f 1 May 2016 22 Report No. 14 of 2019 Thus, in view of these discrepancies, audit could not get an assurance on whether in all these cases, inspections were conducted or not which is very important to ensure safety of the PMUY households. Further, it also reflects that the...

Sector:
Power & Energy
Chapter 4 Compliance to Safety Standards
(PDF 0.38 MB)

9 ₹150 plus GST w.e.f 1 May 2016 22 Report No. 14 of 2019 Thus, in view of these discrepancies, audit could not get an assurance on whether in all these cases, inspections were conducted or not which is very important to ensure safety of the PMUY households. Further, it also reflects that the...

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11 December 2019
Performance
Report No.12 of 2019 - Assessment of Environmental Impact due to Mining Activities and its Mitigation in Coal India Limited and its Subsidiaries

th ere was time lag of 42 months from the issue (December 2013) of directives by MPP CB for installation of CAAQMS and the roll out (July 2017) of GST, and, hence, th e delay attributed to implementation of GST is not tenable. We also observed that after a lapse of 18 months from the date of...

Sector:
Power & Energy
Chapter 4 Air Pollution and Control Measures
(PDF 1.01 MB)

th ere was time lag of 42 months from the issue (December 2013) of directives by MPP CB for installation of CAAQMS and the roll out (July 2017) of GST, and, hence, th e delay attributed to implementation of GST is not tenable. We also observed that after a lapse of 18 months from the date of...

List of Abbreviations
(PDF 0.06 MB)

EMP Environment Management Plan EP Act Environment Protection Act, 1986 FC Forest Clearance GoI Government of India GoWB Government of West Bengal GST Goods & Services Tax HEMM Heavy Earth Moving Machineries IIT BHU Indian Institute of Technology, Banaras Hin du University ISM Indian School of...

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