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Page 33 of 42, showing 10 records out of 414 total

10 October 2019
Compliance Performance
Karnataka
Report No.1 of 2019 - Revenue Sector, Government of Karnataka

Tax administration 2.1 11 Internal Audit 2.2 11 Goods and Services Tax (GST) 2.3 11 Trend of Revenue under Pre -GST and GST regimes 2.4 13 Results of Audit 2.5 13 Paragraphs Non -levy of penalty under section 72(1) of the KVAT Act 2.6 14 Short -levy of tax on sale of liquor 2.7 15 Non...

Sector:
Taxes and Duties

2.3 Goods and Services Tax (GST) The Goods and Service Tax Act was passed in the Parliament on 29 March 2017. The GST Act came into effect on 1 July 2017 and GST Law in India is a comprehensive , multi -stage , destination -based tax that is levied on every value addition . Audit Report...

(PDF 0.12 MB)

Tax administration 2.1 11 Internal Audit 2.2 11 Goods and Services Tax (GST) 2.3 11 Trend of Revenue under Pre -GST and GST regimes 2.4 13 Results of Audit 2.5 13 Paragraphs Non -levy of penalty under section 72(1) of the KVAT Act 2.6 14 Short -levy of tax on sale of liquor 2.7 15 Non...

(PDF 1.86 MB)

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

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22 September 2019
Compliance
Telangana
Report No.1 of 2019 - State Finance, Government of Telangana

The State Finances Audit Report of the Government of Telangana intends to assess the financial performance of the State during 2017-18 and to provide the State Legislature with inputs based on audit analysis of financial data. The Report attempts to ...

Sector:
Finance

Chapter 1 Finances of the State Government This Chapter provides an audit perspective on the finances of the State Government during 2017-18 and analyses changes in major fiscal aggregates relative to 2016-17 keeping in view overall trends during...

(PDF 0.11 MB)

Product GIA : Grants-in-Aid GO : Government Order GoI : Government of India GRF : Guarantee Redemption Fund GSDP : Gross State Domestic Product GST : Goods and Services Tax HMDA : Hyderabad Metropolitan Development Authority HMWSSB : Hyderabad Metropolitan Water Supply and Sewerage Board HOD...

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13 September 2019
Compliance Performance
Meghalaya
Report No. 2 of 2019 - Revenue Sector, Government of Meghalaya

The reasons for increase was due to introduction of GST in the State, revision of rates of tax on liquor, revision of licence fee/renewal f ee, import pass fee and excise duty and revision of Motor vehicle licence fee, fitness fee etc. 1 There was no separate budget provision for GST co llection...

Sector:
Taxes and Duties
(PDF 0.31 MB)

The reasons for increase was due to introduction of GST in the State, revision of rates of tax on liquor, revision of licence fee/renewal f ee, import pass fee and excise duty and revision of Motor vehicle licence fee, fitness fee etc. 1 There was no separate budget provision for GST co llection...

Chapter-VI: Mining & Geology Department CHAPTER-VI: MINING & GEOLOGY DEPARTMENT 6.1 Administration The Mining and Geology Department, Meghalaya is entrusted with management and regulatory tasks for mining and mineral development in...

(PDF 0.04 MB)

Director of Mineral Resources EGH East Garo Hills EJH East Jaintia Hills EKH East Khasi Hills GoI Government of India GPS Global Positioning System GST Goods and Services Tax IAW Internal Audit Wing LCS Land Custom Station M&G Mining & Geology MCDR Mineral Conservation and Development Rules MCR...

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13 September 2019
Compliance
Meghalaya
Report No.1 of 2019 - State Finance, Government of Meghalaya

According to GST (Compensation to the States) Act 2 017, the Central Government will compensate the States for loss of revenue aris ing on account of implementation of GST for a period of five years. The compensation to be paid is calculated by taking into account the protected revenue 9 taking...

Sector:
Finance

According to GST (Compensation to the States) Act 2017, the 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 to be paid is calculated by taking into account the protected revenue 9 taking...

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27 August 2019
Compliance
Manipur
Report No.1 of 2019 - State Finances, Government of Manipur

State Finances Audit Report for the year ended 31 March 2018 14 1.3.1.2 Position of protected revenue to actual collection after implementation of GST The Manipur Goods and Services Tax (GST) Act, 2017 was passed by the State Legislature in June 2017 and made effective from 01 July 2017 in t he...

Sector:
Finance

State Finances Audit Report for the year ended 31 March 2018 14 1.3.1.2 Position of protected revenue to actual collection after implementation of GST The Manipur Goods and Services Tax (GST) Act, 2017 was passed by the State Legislature in June 2017 and made effective from 01 July 2017 in t he...

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02 August 2019
Compliance Performance
Sikkim
Audit Report on Economic, Revenue & General Sectors 2017-18 Sikkim

The NEIDS provided capital investment incentive for access to credit, central interest incentive, central comprehensive insurance incentive, GST re-imburseme nt, IT re-imbursement and Transport incentive at different rates. Thus the GoI was gradually tapering off availabilit y of incentives...

Sector:
Finance

e. f. 01 July 2017. State Excise : Decrease was due to subsuming of Medicinal and To ilet Preparations items into GST and decrease of sales volume of foreign liquor. In respect of the other revenue heads, no reason was furnished by the concerned departments. 3.1.3 The details of the non-tax...

The NEIDS provided capital investment incentive for access to credit, central interest incentive, central comprehensive insurance incentive, GST re-imburseme nt, IT re-imbursement and Transport incentive at different rates. Thus the GoI was gradually tapering off availabilit y of incentives...

of India GPDP Gram Panchayat Development Plan GPG General Performance Grants GPK Gram Prasashan Kendras GPU Gram Panchayat Unit GSB Granular Sub Base GST Goods and Services Tax HCHSFWD Health Care, Human Services and Family Welfare Depa rtment HSs Home Stays IDF Infrastructure Development Fund IDF...

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02 August 2019
Financial
Sikkim
State Finances Audit Report 2017-18 Sikkim

The revenue from sales tax (incl uding GST) contributed the major share of Tax Revenue (61.17 per cent) which increased by ` 56.23 crore. Taxes on vehicles increased by ` 4.47 crore, stamps and registration fees by ` one crore, Land Revenue by ` 1.05 crore and taxes on income other than...

Sector:
Finance

The revenue from sales tax (incl uding GST) contributed the major share of Tax Revenue (61.17 per cent) which increased by ` 56.23 crore. Taxes on vehicles increased by ` 4.47 crore, stamps and registration fees by ` one crore, Land Revenue by ` 1.05 crore and taxes on income other than...

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26 July 2019
Compliance Performance
Assam
Report No.2 of 2019 - Revenue Sector, Government of Assam

Implementation of Goods & Services Tax (GST): GST in Assam was implemented on 1 July 2017 along w ith the rest of the country. It is also a tax on goods and services with value a ddition at each stage having comprehensive and continuous chain of set-off mecha nisms from the producer’s/ service...

Sector:
Taxes and Duties

Implementation of Goods & Services Tax (GST): GST in Assam was implemented on 1 July 2017 along w ith the rest of the country. It is also a tax on goods and services with value a ddition at each stage having comprehensive and continuous chain of set-off mecha nisms from the producer’s/ service...

(PDF 0.55 MB)

There is no provision under the AVAT Act with regard to pricing. But the scenario changed with the introduction of GST with an anti- profiteering clause inserted to ensure benefit to the recipients or end consumers commensurately with regard to price whenever there is a reduction in tax...

(PDF 0.33 MB)

1.1 Trend of Revenue Receipts 1.1.1 The tax and non-tax revenue raised by the Governme nt of Assam (GoA) during the year 2017-18, the State’s share of net p roceeds of divisible Union taxes and duties assigned to State, Grants-in-aid receive d...

(PDF 0.16 MB)

Debtor CST Central Sales Tax CT Commissioner of Taxes DC District Collector DCB Demand Collection and Balance DCT Deputy Commissioner of Taxes GST Goods and Services Tax IMFL India Made Foreign Liquor JCT Joint Commissioner of Taxes MD Managing Director OIL Oil India Ltd. ONGC Oil and...

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26 July 2019
Compliance
Assam
Report No.1 of 2019 - State Finances, Government of Assam

State Finances Audit Report for the year ended 31 March 2018 17 1.3.1.4 Position of protected revenue to actual col lection after implementation of GST The Assam Goods and Services Tax (GST) Act, 2017 wa s passed by the State Legislature in June 2017 and made effective from 01 July 2017 in the...

Sector:
Finance

State Finances Audit Report for the year ended 31 March 2018 17 1.3.1.4 Position of protected revenue to actual col lection after implementation of GST The Assam Goods and Services Tax (GST) Act, 2017 wa s passed by the State Legislature in June 2017 and made effective from 01 July 2017 in the...

Product GMC Guwahati Municipal Corporation GOA Government of Assam GOI Government of India GP Gaon Panchayat GSDP Gross State Domestic Product GST Goods and Services Tax HRD Human Resource Development MB Municipal Board MoPR Ministry of Panchayati Raj MTFP Medium Term Fiscal Plan NABARD...

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06 August 2019
Compliance
Haryana
Report No.1 of 2019 - State Finances, Government of Haryana

collection under tax receipts was only ` 48,397 crore against the anticipated receipt of ` 51,712 crore mainly due to lesser receipt under VAT and GST which was ` 26,442 crore against the anticipation of ` 30,500 crore under VAT. The receipt in State Excise was ` 4,966 crore against the...

Sector:
Finance

collection under tax receipts was only ` 48,397 crore against the anticipated receipt of ` 51,712 crore mainly due to lesser receipt under VAT and GST which was ` 26,442 crore against the anticipation of ` 30,500 crore under VAT. The receipt in State Excise was ` 4,966 crore against the...

(PDF 1.16 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...

(PDF 0.09 MB)

Budget Management Act, 2005 FFC Fourteenth Finance Commission GDP Gross Domestic Product GOI Government of India GSDP Gross State Domestic Product GST Goods & Service s Tax HPGCL Haryana Power Generation Corporation Limited HVPNL Haryana Vidyut Parsaran Nigam Limited ICDS Integrated Child...

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