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Page 38 of 42, showing 10 records out of 414 total

18 July 2016
Compliance
Assam
Report 4 of 2015 - Report on Revenue Sector of Government of Assam

In order to examine the ef ficacy of the system of allowing ITC in the VAT system in Assam and its preparedness towards implementation of GST, a Performance Audit (PA) was carried out which revealed a number of deficiencies as discussed in the succeeding paragraphs. 2.3.2 Rationale for...

Sector:
Taxes and Duties |
Environment and Sustainable Development
Download Full Report (PDF 6.72 MB)
26 July 2016
Financial
Report No 10 of 2016 - Union Indirect Taxes Central Excise and Service Tax

and Customs CDR Commissionerate, division and ran\be CE Central Excise Cenvat Central Value Added Tax CVD Countervailin\b duty ER Excise Return GST Goods and Service Tax Ltd. Limited LTU Lar\be taxpayer unit Modvat Modified Value Added Tax PLA Personal Led\ber Account Pvt. Private SCN Show...

Sector:
Taxes and Duties
Chapter 3 Internal Controls
(PDF 0.11 MB)

Report \bo.10 o\f 2016 (Per\formance Audit) 11 Chapter 3 : Interna\f contro\f The departme\ft has three methods of i\fter\fal co\ftrols viz. scruti\fy, audit a\fd a\fti-evasio\f, for e\fsuri\f\b complia\fce with all le\bislatio\fs a\fd rules...

Abbreviations
(PDF 0.06 MB)

Customs CDR Commissio\ferate, divisio\f a\fd ra\f\be CE Ce\ftral Excise Ce\fvat Ce\ftral Value Added Tax CVD Cou\ftervaili\f\b duty ER Excise Retur\f GST Goods a\fd Service Tax Ltd. Limited LTU Lar\be taxpayer u\fit Modvat Modified Value Added Tax PLA Perso\fal Led\ber Accou\ft Pvt. Private SCN...

Download Full Report (PDF 0.64 MB)
26 July 2016
Compliance Financial
Report No 19 of 2016 - Union Defence Services Army, Ordnance Factories and Defence PSUs

The audit was carried out from June 2015 to October 2015, covering office of the Director General Supplies and Transport (D GST), Army Purchase Organisation (APO), four Command Headquarte rs (Northern, Western, Eastern and Southern) and one Corps Headquarter and three Supply Depots (including two...

Sector:
Defence and National Security
Download Full Report (PDF 1.94 MB)
23 March 2016
Compliance
Meghalaya
Report No 1 of 2016 - Revenue Sector Government of Meghalaya

Further, if the GST Act is adopted, the Department would have to keep provisions for completion of assessments under VAT as well before moving to GST Moreover, in all cases, prescribed time limit should be adhered to. 7.1.4.5 Carrying forward of the Database of all the dealers under the...

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure
Chapter 7 - Follow up Report on Previous Audit Recommendations - Report No 1 of 2016
(PDF 0.24 MB)

Further, if the GST Act is adopted, the Department would have to keep provisions for completion of assessments under VAT as well before moving to GST. Moreover, in all cases, prescribed time limit should be adhered to. 7.1.4.5 Carrying forward of the Database of all the dealers...

Download Full Report (PDF 6.38 MB)
07 April 2016
Performance
Himachal Pradesh
Report No 1 of 2016 - Revenue Sector Government of Himachal Pradesh

the records of five AETCs (betwe en August 2014 and March 2015) out of which in two AETCs 3 it was noticed that 1,299 dealers were still holding old GST/CST registration number and had not been allotted TIN even after nine years of implementation of the VAT. The se dealers were out of the 2 Eight...

Sector:
Taxes and Duties
Chapter 2 Taxes Vat on Sales Trades etc
(PDF 0.53 MB)

the records of five AETCs (between August 2014 and March 2015) out of which in two AETCs3 it was noticed that 1,299 dealers were still holding old GST/CST registration number and had not been allotted TIN even after nine years of implementation of the VAT. These dealers were out of the 2 Eight...

Glossary
(PDF 0.28 MB)

Commissioner ETI Excise and Taxation Inspector ETOs Excise and Taxation Officers FCA Forest Conservation Act GOI Government of India FS Flying Squad GST General Sales Tax GTO Gross Turn Over HOD Head of the Department HP Himachal Pradesh HPLR Himachal Pradesh Land Revenue HPGST Himachal Pradesh...

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31 March 2016
Compliance Performance
Gujarat
Report No 4 of 2015 - Revenue Sector Government of Gujarat

Performance Audit (PA) to address the system deficiencies in the VAT registration, assessment and collection for better implementation of upcoming GST. 2.3.3 Organisational set -up The Value Added Tax is administered by the Commercial Tax Department (the Department). The Department functions...

Sector:
Taxes and Duties
Chapter 2 - Value added tax Sales tax
(PDF 0.56 MB)

Performance Audit (PA) to address the system deficiencies in the VAT registration, assessment and collection for better implementation of upcoming GST. 2.3.3 Organisational set-u The Value Added Tax is administered by the Commercial Tax Department (the Department). The Department functions...

Download Full Report (PDF 2.02 MB)
18 December 2015
Performance
Report No. 46 of 2015 - Performance Audit on Working of Automation of Central Excise and Service Tax Union Government, Department of Revenue - Indirect Taxes

We conducted the Performance Audit to seek an assurance whether the objectives of Automation of Central Excise and Service Tax (ACES) framed by thedepartment have been achieved. We also examined the extent of utilisation of ACES in the field...

Chapter 1 - Introduction
(PDF 0.16 MB)

in the current tax environment, but it also lays foundation for future shape of tax collection and enforcement mechanism after implementation of GST. ACES is designed to help in realising revenues 2 Report No. 46 of 2015 (Performance Audit) in a fair, equitable and efficient manner while...

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Financial
Bihar
Report of 2006 - Financial Audit on Panchayat Raj Institutions, Government of Bihar

The ZP aut 1.23 horities did not e 0.47 ven obtain the position of cash 5 Jehanabad distribut 6.77 ed by Blocks amon 02-03 to 05- 06 gst benefi 1.52 ciaries and the Nil total number of 1.52 dwellings constructed by the 6 Arwal beneficiBlocks c 3.58 an not be ruled out.aries as a result of w...

Chapter 4 - Major irregularities in execution of schemes/works
(PDF 0.12 MB)

b ZP aut did not e cash 5 Jehanabad 6.77 ed by 02-03 1.52ciaries Nil total 1.52 distribut Blocks amon to 05- and the number of dwellings 06 gst constructed benefi by the 6 Arwal 3.58 an not be 03-04 0.8les of Nil money or 0.81 lockage beneficiBlocks ruled out.aries to 05- misuse of evenb...

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Financial
Rajasthan
Report of 2009 - Financial Audit on Reveue of Government of Rajasthan

This Report contains 48 paragraphs including three reviews relating to non/short levy of tax, interest, penalty etc. involving Rs. 392.71 crore. The total revenue receipts of the Government of Rajasthan during 2008-09 were Rs. 33,468.85 crore as...

Chapter 2 - Taxes on Sales, Trade etc.
(PDF 0.12 MB)

prescribed rates; (b) correct computation and levy of tax; (c) levy of entry tax at prescribed rates; and (d) levy of concessional rate of tax under GST on submission of ‘C’ and ‘F’ forms as prescribed. The AAs, while finalising the assessments, did not observe some of the rules in cases...

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29 March 2012
Compliance Performance
Odisha
Report of 2011 - Compliance and Performance Audit on Civil of Government of Odisha

Responsible  for  purchase  of  all  categories  of  vehic les  for  the  State  police  and  distributing  the  same  amon gst  all police offices with the approval of DGP .  SP (Security)  Responsible for the security of the h igh dignitaries and ...

Download Full Report (PDF 10.32 MB)