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Audit Reports

Reports older than 2009

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Page 36 of 42, showing 10 records out of 414 total

28 March 2018
Compliance Performance
Maharashtra
Report No.1 of 2018 - Economic Sector Government of Maharashtra

The Government stated that care would be taken to verify the voucher for valuation and confirm that bills having GST number. 3.3.10 Monitoring a nd Internal controls Monitoring and Internal Control is an integral part of the system to provide assurance to the management that departmental Rules,...

Sector:
Finance
Chapter 3 Audit of Transactions
(PDF 2.07 MB)

The Government stated that care would be taken to verify the voucher for valuation and confirm that bills having GST number. 3.3.10 Monitoring and Internal controls Monitoring and Internal Control is an integral part of the system to provide assurance to the management that departmental Rules,...

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28 March 2018
Compliance Performance
Maharashtra
Report No.6 of 2017 - General and Social Sector Government of Maharashtra

was noticed that in 31 NWHs there were shortfalls ranging from two to 100 per cent in conducting health camps impacting awareness of the Scheme amon gst the beneficiaries. iii) in respect of Shri Sant Acchut Maharaj Heart Hospit al and Research Institute, Amravati which was an empanelled hospita...

Sector:
Education, Health & Family Welfare |
Social Infrastructure
Download Full Report (PDF 2.92 MB)
14 March 2018
Compliance Performance
Haryana
Report No.3 of 2017 - Revenue Sector Government of Haryana

This Report contains one Performance Audit on “Exemption and Concessions against declaration forms” and 25 illustrative paragraphs relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty, stamp duty, passenger and...

Sector:
Taxes and Duties
Chapter 2 TAXES/VAT ON SALES, TRADE
(PDF 0.64 MB)

fake certificates; (iii) maintaining database of dubious dealers for Tax Intelligence purposes; and (iv) ensuring enhanced level of monitoring under GST to prevent further leakage of State revenues in view of the lapses in internal control and monitoring mechanism. Other Compliance observations...

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04 April 2018
Compliance
Report No.4 of 2018 - Compliance Audit Observations Union Government

on 30 January 2014 for renewing the lease at an enhanced rent of AUD 28,750 (15 per cent increase) per month equivalent to ` 15.71 lakh 24 plus GST from 1 February 2014 with four per cent annual increment. CGI simultaneously sought legal opinion from its solicitors who recommended (3...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 7 Ministry of External Affairs
(PDF 0.2 MB)

on 30 January 2014 for renewing the lease at an enhanced rent of AUD 28,750 (15 per cent increase) per month equivalent to ` 15.71 lakh 24 plus GST from 1 February 2014 with four per cent annual increment. CGI simultaneously sought legal opinion from its solicitors who recommended (3...

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19 December 2017
Compliance
Report No.43 of 2017 - Compliance Audit on Indirect Taxes – Service Tax-Union Government

For this purpose, prior to r estructuring in view of implementation of GST, the country was divided into 27 zones of Central Excise and Service Tax headed by the Chief Commissi oner. Under these 27 zones, there were 83 composite executive commiss ionerates that deal with Central Excise...

Sector:
Taxes and Duties
Chapter 2-Service Tax on Commercial Training or Coaching Service
(PDF 0.25 MB)

by us, the Ministry stated that efforts were being made to locate the jurisdiction of the assessees in view of restructuring due to implementation of GST. The Mi nistry should formulate a time-bound action plan to locate the jurisdiction a nd examine these cases so as to ensure safeguarding of...

Chapter 1- Service Tax Administration
(PDF 0.24 MB)

For this purpose, prior to r estructuring in view of implementation of GST, the country was divided into 27 zones of Central Excise and Service Tax headed by the Chief Commissi oner. Under these 27 zones, there were 83 composite executive commiss ionerates that deal with Central Excise...

Chapter 4-Effectiveness of Internal Controls
(PDF 0.32 MB)

accepted the audit objection and at tributed these lapses to non-availability of the facility in the A CES which would be addressed in the new GST regime. One case not accepted by th e Ministry is discussed below: 4.3.1 Non-detection of short payment of Service Tax and non-payment of...

Glossary
(PDF 0.08 MB)

43 of 2017 (Indirect Taxes – Service Tax) 87 DGST Director General of Service Tax DG GST Director General of Goods and Services Tax DoR Department of Revenue DRI Directorate of Revenue Intelligence EA 2000 Excise Audit 2000 EC Education Cess EOU Export Oriented Unit FII Foreign Institutional...

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19 December 2017
Compliance
Report No.42 of 2017 - Compliance Audit on Indirect Taxes – Central Excise-Union Government

For this p\brpose, prior to restr \bct\bring in view of implementation of GST, the co\bntry was divided into 27 zones of Central Excise and Service Tax headed by the Chief Commissi oner. Under these 27 zones, there were 83 composite exec\btive Commiss ionerates that deal with Central Excise and...

Sector:
Taxes and Duties
Chapter 1 Central Excise Administration
(PDF 0.25 MB)

For \fhis p\brpose, prior \fo res\fr \bc\f\bring in view of implemen\fa\fion of GST, \fhe co\bn\fry was divided in\fo 27 zones of Cen\fral Excise and Service Tax headed by \fhe Chief Commissi oner. Under \fhese 27 zones, \fhere were 83 composi\fe exec\b\five Commiss ionera\fes \fha\f deal wi\fh...

Chapter 4 Non-compliance with rules and regulations
(PDF 0.15 MB)

Minis\f ry may ens\bre \fha\f s\bi\fable mechanism exis\f in GST sys\fem. When we poin\fed \fhis o\b\f (Sep\fember 2016), \fhe Mini s\fry admi\f\fed \fhe observa\fion (J\bne 2017) and s\fa\fed \fha\f amo\bn\f invo lved in \fhe case was ` 1.15 crore and same has been reversed by \fhe assess ee...

Glossary
(PDF 0.07 MB)

ELT Excise Law Times EOU Expor\f Orien\fed Uni\f ER Excise Re\f\brn FIU Financial In\felligence Uni\f FY Financial Year GDP Gross Domes\fic Prod\bc\f GST Goods and Service Tax HM Half Margin ISD Inp\b\f Service Dis\frib\b\for Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 102 IT...

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19 December 2017
Compliance
Report No.41 of 2017 - Compliance Audit of Department of Revenue – Customs Union Government

spread over 29 zones across India, out of which 33 Commissionerates were combined Commissionerates of Customs and Central Excise and Service tax, now GST. The overall sanctioned staff strength of the CBEC and Customs field formations is 86,812 6 (as on 1 January 2017). The organizational structure...

Sector:
Taxes and Duties
Chapter 1 Customs revenue
(PDF 0.32 MB)

spread over 29 zones across India, out of which 33 Commissionerates were combined Commissionerates of Customs and Central Excise and Service tax, now GST. The overall sanctioned staff strength of the CBEC and Customs field formations is 86,8126 (as on 1 January 2017). The organizational structure...

Annexures
(PDF 0.28 MB)

43 ANNEXURES 45 Report No.41 of 2017 – Union Government (Indirect Taxes – Customs) Annexure 1 (Refer paragraph 1.4) Organisational Chart Report No.41 of 2017 – Union Government (Indirect Taxes – Customs) 45 Annexure 1 (Refer paragraph 1.4)...

Glossary of terms and abbreviations
(PDF 0.14 MB)

Domestic product GDP 56 Report No.41 of 2017 – Union Government (Indirect Taxes – Customs) Expanded form Abbreviation Goods and Services Tax GST Hand Book of Procedures HBP Harmonised system of nomenclature HSN Importer Exporter Code IEC Indian Customs Electronic Data Interchange system...

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19 December 2017
Financial
Report No.44 of 2017 - Financial Audit of Accounts of the Union Government

Principal Chief Controller of Accounts, CBEC 52.33 7.88 50.14 10.07 Due to non-filling up of vacant posts and non-requirement of less funds towards GST Portal. 16. 68 -Ministry of Power 2801.06.103.02- Rural Electrification and Feeder Separation 800.00 7.20 770.90 36.30 Due to conduction of less...

Sector:
Finance
Annexures
(PDF 1.1 MB)

Principal Chief Controller of Accounts, CBEC 52.33 7.88 50.14 10.07 Due to non-filling up of vacant posts and non-requirement of less funds towards GST Portal. 16. 68 -Ministry of Power 2801.06.103.02- Rural Electrification and Feeder Separation 800.00 7.20 770.90 36.30 Due to conduction of less...

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04 July 2017
Financial
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2016 - State Finances Government of Jammu and Kashmir

Revenue receipts comprise of: (a) tax revenue (i) revenue from State’s own taxes such as State Excise, VAT/ GST which the State can control (ii) State’s share in Central taxes/ duties under the Finance Commission award and (b) (i) non-tax revenues under control of the State such as interest/...

Sector:
Finance
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04 July 2017
Compliance Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No.6 of 2016 - Revenue Sector and Public Sector Undertakings Government of Jammu and Kashmir

not been prepared but assured that the process for digitization 23 Any delay beyond 30 days for VAT (Section 44 (5 & 6 of VAT Act) and 15 days for GST (Section 8 & 16 of the GST Act) is to be treated as default 24 Jammu Circle: O, I, E, G and Udhampur Circle 1; Kashmir Circle: H, F, Baramulla,...

Sector:
Finance |
General Sector Ministries and Constitutional Bodies
Chapter 2 Compliance Audit of Report No.6 of 2016 - Revenue Sector and Public Sector Undertakings
(PDF 0.15 MB)

not been prepared but assured that the process for digitization 23 Any delay beyond 30 days for VAT (Section 44 (5 & 6 of VAT Act) and 15 days for GST (Section 8 & 16 of the GST Act) is to be treated as default 24 Jammu Circle: O, I, E, G and Udhampur Circle 1; Kashmir Circle: H, F, Baramulla,...

Download Full Report (PDF 1.5 MB)