Audit Reports

17 Total cost of capacitors to be installed was ` 4.37 lakh (at the rate of ` 220 per KVAR +18 per cent GST) as per prevailing market rate. 18 ` 0.48 crore (2012-13), ` 0.52 crore (2013-14), ` 0.36 crore (2014-15) and ` 0.55 crore (2015-16). 19 SBPDCL was one of the successor companies of the...

DTO District Transport Officer ET Entry Tax Form C Used to purchase goods at concessional rate of tax in course of inter-state trade and commerce GST Goods and Services Tax GTO Gross Turnover IAW Internal Audit Wing IGR Inspector General of Registration IR Inspection Report ITC Input Tax...

Commissioner replied (August 2017) that as departmental staff were busy with election related work and implementation of GST related work, they were not able to complete the assessments within prescribed time limit. The fact however remains that the Department has taken considerable period...

added scheme;  adequacy and effectiveness of internal control mech anism in preventing any leakage of revenue; and  preparedness of the State for GST. 2.2.4 Audit criteria  Jharkhand Value Added Tax Act 2005;  Jharkhand Value Added Tax Rules 2006;  Notifications/ instructions issued by CCT...

Fourteenth Finance Commission FRBM Fiscal Responsibility and Budgetary Management Act, 2005 GoI Government of India GSDP Gross State Domestic Product GST Goods and Services Tax IP Interest Payment MTFPS Medium Term Fiscal Policy Statement O and M Operation and Maintenance PAC Public Accounts...

On this being pointed out (October 2017), the Depar tment stated (November 2017) that the audit findings will be taken care of in the GST regime which has provisions for registration of tax deduction [Secti on 24] and their filing of returns [Section 39(3)]. However, status of recover y from DDOs...

s will continue to be as before in the ratio of 75:25 and that the flows will also be of the same order as in the existing system and that, once GST is in place, the recommendations of XIV FC on disaster relief would be fully implemented. The contributions from GOI together with the State’s...

including improvements to Kathipara grade separator interior service roads, Meenambakkam ROB approaches including service road and improvements in GST road Km 15/9 - 16 2015 1702.31 15 19. Improvements to MRTS bridge and Pallikaranai Grade Separa tor approaches including service roads, Widening...

On implementation of GST in the country, the Government of Kerala (GOK) in July 2017 3 classified the assessing authorities into three exclusive groups viz. (i) officers for amnesty scheme, (ii) officers dealing with amnesty scheme and GST roll out and (iii) officers for VAT cases. KVATIS...

Ltd. Vs. Commissioner of Service Tax [2014] 36 STR 913 (SC)/ [2015] 51 GST 719 (SC) dated 06 January 2015 Audit Report (Revenue Sector) for the year ended 31 March 2017 - Report No. 3 of 2017 14 Audit observed in the assessment case of one dealer at the office of the ACCT Unit-5, Ahmedabad that...