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Page 32 of 42, showing 10 records out of 414 total

10 December 2019
Compliance
Report No.18 of 2019 - General Purpose Financial Reports of Central Public Sector Enterprises

The General Purpose Financial Report presents an overall picture of the financial performance of the Central Public Sector Enterprises (CPSEs) which are under the audit jurisdiction of the Comptroller and Auditor General of India (CAG). 644 Central...

Sector:
Finance
Chapter 2 Oversight role of CAG
(PDF 0.47 MB)

Report No. 18 of 2019 26 Oversight Role of CAG CHAPTER II 2.1 Audit of Public Sector Enterprises Comptroller & Auditor General of India (CAG) appoin ts the statutory auditors of a Government Company and Government Controlled Other Company under...

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26 November 2019
Compliance Performance
Haryana
Report No.4 of 2019 - Revenue Sector, Government of Haryana

Chapter-II Taxes/Value Added Tax on sales, trade Goods and Services Tax (GST) was implemented with e ffect from 1 July 2017. GST levy on intra-State supply of good s or services (except alcohol for human consumption and five specified pe troleum products) separately but concurrently by the...

Sector:
Taxes and Duties
Chapter 2 Taxes/VAT on Sales, Trade
(PDF 1.72 MB)

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

Appendices
(PDF 0.07 MB)

2.3.7.4) Month wise details of eligible taxpayers Month Eligible Tax- payers to File GSTR 3B Filed GSTR- 3B Filed GST R-3B (in per cent ) Eligibl e Tax- payers to File GSTR 4 Filed GSTR- 4 Filed GST R-4 (in per cent) Eligi- ble Tax- payers to File GSTR 5 Fil- ed GS TR- 5 Filed GSTR- 5 (in per...

Overview
(PDF 0.07 MB)

Chapter-II Taxes/Value Added Tax on sales, trade Goods and Services Tax (GST) was implemented with e ffect from 1 July 2017. GST levy on intra-State supply of good s or services (except alcohol for human consumption and five specified pe troleum products) separately but concurrently by the...

Index
(PDF 0.1 MB)

i TTAA BBLLEE OO FF CC OO NN TTEENN TTSS Reference to Paragraph Page Preface v Overview vii-xiii CHAPTER-I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 8 Arrears in assessments 1.3 9 Evasion of tax detected by the...

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03 December 2019
Compliance Performance
Delhi
Report No. 2 of 2019 - Revenue, Social and Economic Sector (PSUs) Government of NCT of Delhi

Department of Trade and Taxes Department of Trade and Taxes stated that the tax r eceipts increased due to difference in tax rate of items under GST regime an d VAT regime. Items such as automobile, electronic items, soft drinks, paint , drinking water etc. were taxed @ 12.5 per cent under...

Sector:
Finance |
Social Infrastructure |
Taxes and Duties
Chapter 1 Revenue Sector of Report no. 2 of 2019 - Revenue, Social and Economic Sector (PSUs) Government of NCT of Delhi
(PDF 0.75 MB)

Department of Trade and Taxes Department of Trade and Taxes stated that the tax receipt s increased due to difference in tax rate of items under GST regime and VAT reg ime . Items such as automobile, electronic items, soft drinks, paint, drinking water etc. were taxed @ 12.5 per cent under...

Download Full Report (PDF 1.98 MB)
11 October 2019
Compliance
Karnataka
Report No.2 of 2019 - State Finance, Government of Karnataka

102 1.4 Time series data on the State Government Finances 105 1.5 Budget Assurances and Audit Analysis 109 1.6 Cost of c ollection 111 1.7 GST Compensation for the period July 2017 to March 2018 112 1.8 Department wise share of Subsidies 113 1.9 Subsidies in the form of financial...

Sector:
Finance
Chapter 1 Finances of the State Government of Report No.2 of 2019 - State Finance, Government of Karnataka
(PDF 1.46 MB)

# includes `6,246 crore towards Compensation for loss of revenue arising out of implementation of GST ** Excluding net transaction und er ways and means advances and overdraft . The fol lowing are the significant chang es d uring 20 17 -18 over the previous year:  Revenue receipts grew by...

Appendices of Report No.2 of 2019 - State Finance, Government of Karnataka
(PDF 2.13 MB)

Report on State Finances for the year ended 31 March 2018 112 Appendix 1.7 GST Compensation for the period July 2017 to March 2018 (Ref erence : Paragraph 1.3.7 ; Page 22 ) (` in crore) Month and Year Reve nue to be protected Pre -GST taxes collected * SGST collected Provisional settlement/...

Index of Report No.2 of 2019 - State Finance, Government of Karnataka
(PDF 0.24 MB)

102 1.4 Time series data on the State Government Finances 105 1.5 Budget Assurances and Audit Analysis 109 1.6 Cost of c ollection 111 1.7 GST Compensation for the period July 2017 to March 2018 112 1.8 Department wise share of Subsidies 113 1.9 Subsidies in the form of financial...

Chapter 2 Financial Management and Budgetary Control of Report No.2 of 2019 - State Finance, Government of Karnataka
(PDF 0.62 MB)

At the time of budget formulation for 2018 -19, GST was yet to be implemented. Hence complete provision under 2040 -00 -001 – Direction and Administration (`181.89 crore ) and under 2040 -00 -101 – Collection Charges ( `126.05 crore ) were made. As GST was implemented with effect from 1...

Executive Summary of Report No.2 of 2019 - State Finance, Government of Karnataka
(PDF 0.24 MB)

Grants under Disaster relief continued at 75:25 ratio as per the recommendations of the XIII Finance Commission , even though the GST has been implemented from 2017 -18 onwards . The Performance Grants to Panchayat Raj Institutions (PRIs) and Urban Local Bodies (ULBs) were not released till...

Abbreviations of Report No.2 of 2019 - State Finance, Government of Karnataka
(PDF 0.19 MB)

37 GOI Government of India 38 GOK Government of Karnataka 39 GOs Government Orders 40 GP Gram Panchayat 41 GSDP Gross State Domestic Product 42 GST Goods and Service Tax 43 HFW Health and Family Welfare 44 HOA Head of Account 45 HUDCO Housing and Urban Development Corporation Limited 46 IAY...

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14 November 2019
Financial
Kerala
Report No.1 of 2019 - State Finance, Government of Kerala

crore, ** including CGST ₹239.88 crore & IGST ₹1 ,699.96 crore, ***including compensation for loss of revenue arising out of implementation of GST ₹1,772 crore Following are the significant changes noticed during 201 7-18 compared to the previous year .  During 2017 -18, t he revenue...

Sector:
Finance
Chapter 1 Finance of the State Government
(PDF 1.98 MB)

crore, ** including CGST ₹239.88 crore & IGST ₹1 ,699.96 crore, ***including compensation for loss of revenue arising out of implementation of GST ₹1,772 crore Following are the significant changes noticed during 201 7-18 compared to the previous year .  During 2017 -18, t he revenue...

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02 December 2019
Financial
Report No.10 of 2019 - Union Government (Railways), Railways Finances

received from National Thermal Power Corporation (NTPC) Audit further observed that IR had received freight advance of ` 5,000 crore (inclusive of GST of ` 238.10 crore) in March 2018 from NTPC. This was towards transport of coal during the financia l year 2018 -19. IR treated it as goods...

Sector:
Transport & Infrastructure
Chapter 1 State of Finances
(PDF 0.95 MB)

received from National Thermal Power Corporation (NTPC) Audit further observed that IR had received freight advance of ` 5,000 crore (inclusive of GST of ` 238.10 crore) in March 2018 from NTPC. This was towards transport of coal during the financia l year 2018 -19. IR treated it as goods...

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02 December 2019
Financial
Delhi
Report No.1 of 2019 - State Finance, Government of Delhi

According to GST (Compensation to the States) Act 2017, Central Gove rnment will compensate the States for loss of revenue arising on account o f implementation of GST for a period of five years. The compensation payable to the State shall be calculated for every financial year after the recei...

Sector:
Finance
Chapter 1 Finance of the Government of NCT of Delhi of Report No.1 of 2019 - State Finance, Government of Delhi
(PDF 1 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 p ayable to the State shall be calculated for every financial year after the receipt...

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21 November 2019
Compliance Performance
Mizoram
Report no. 2 of 2019 - Social, General, Economic and Revenue Sector Government of Mizoram

Total receipts on account of taxes on sales, inclusive of GST, was ` 412.61 crore which was an increase of ` 104.80 crore over the previous year. Similarly, due to introduction (August 2015) of “The Mizoram Motor Vehicles Taxation (Amendment) Act, 2015”, the tax revenue on Vehicles...

Sector:
Taxes and Duties |
Social Welfare |
General Sector Ministries and Constitutional Bodies
Chapter 5 Revenue Sector
(PDF 0.07 MB)

Total receipts on account of taxes on sales, inclusive of GST, was ` 412.61 crore which was an increase of ` 104.80 crore over the previous year. Similarly, due to introduction (August 2015) of “The Mizoram Motor Vehicles Taxation (Amendment) Act, 2015”, the tax revenue on Vehicles...

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21 November 2019
Financial
Mizoram
Report No.1 of 2019 - State Finances, Government of Mizoram

The total collection of taxes on sales, inclusive of GST, was ` 412.61 crore, an increase of ` 104.80 crore over previous year. Similarly, due to introduction (August 2015) of “The Mizoram Motor Vehicles Taxation (Amendment) Act, 2015”, the Taxes on Vehicles State Finances Audit...

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 0.65 MB)

The total collection of taxes on sales, inclusive of GST, was ` 412.61 crore, an increase of ` 104.80 crore over previous year. Similarly, due to introduction (August 2015) of “The Mizoram Motor Vehicles Taxation (Amendment) Act, 2015”, the Taxes on Vehicles State Finances Audit...

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25 November 2019
Compliance
Report No.13 of 2019 - Compliance Audit Observations, Union Government (Commercial)

Due to absence of validation check, out of the tota l number of 20,626 registered vendors (excluding employees) with AAI (as on 18 Ju ne 2018), the GST number for only 4,961 vendors were captured. Further, after im plementation of GST, 753 vendors were registered during the period from 01 July...

Sector:
Industry and Commerce
Chapter 1 Ministry of Civil Aviation
(PDF 0.96 MB)

 Due to absence of validation check, out of the tota l number of 20,626 registered vendors (excluding employees) with AAI (as on 18 Ju ne 2018), the GST number for only 4,961 vendors were captured. Further, after im plementation of GST, 753 vendors were registered during the period from 01 July...

Appendices
(PDF 0.23 MB)

Limited Avoidable expenditure on the remaining quantity to be supplied, due to failure of verification of price increase after implementation of GST. Management has informed (April 2018) that they took up the matter of increase in price, with the supplier, resultantly, the supplier agreed to...

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