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Page 38 of 138, showing 10 records out of 1,377 total

01 July 2019
Compliance
Report No.4 of 2019 - Compliance Audit of Union Government, Department of Revenue (Indirect Taxes – Central Excise and Service Tax)

133 CGST Central Goods and Services Tax CMA Civil Miscellaneo\bs Appeal CNG Compressed Nat\bral Gas CSO Central Statistical Office CTC Commercial Training or Coaching CTF Centralized Task force CVD Co\bntervailing D\bty DDM Directorate of Data Management DG Director General DGA Director..................

Sector:
Taxes and Duties
Chapter 1 Central Excise and Service Tax Administration
(PDF 0.24 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 1 Chapter I Centra\f Excise and Service Tax Administration 1.1 Resources o\b the Union Government The reso\brces of Governmen\f of India incl\bde all re ven\bes received by...

Chapter 6 Effectiveness of Tax Administration and Internal Controls (Central Excise)
(PDF 0.35 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 95 Chapter VI E\b\bectiveness o\b Tax Administration and Interna\f Contr o\fs (Centra\f Excise) 6.1 Introduction In\fernal con\frols in an organisa\fion are designed \f o...

Chapter 4 Monitoring Mechanism for Recovery of Arrears in CBIC
(PDF 0.16 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 45 Chapter IV Monitoring mechanism \bor Recovery o\b Arrears in CBIC 4.1 Introduction Any amo\bn\f recoverable from \fhe assessee d\be \fo con firma\fion of demands in favo\br...

Chapter 3 Monitoring Mechanism for Appeal Cases in CBIC
(PDF 0.22 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 21 Chapter III Monitoring Mechanism \bor Appea\f Cases in CBIC 3.1 Appea\fs in Centra\f Excise and Service Tax While collec\fing \fhe Governmen\f reven\be, \fhere is b o\bnd...

Executive Summary
(PDF 0.09 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) (iii) Executive Summary Sec\fion 16 of Comp\froller & A\bdi\for General’s D\b\fie s, Power and Condi\fions of Service Ac\f, 1971 manda\fes CAG \fo a\bdi\f receip\fs payable...

Chapter 2 Audit Mandate, Audit Universe and Extent
(PDF 0.26 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 13 Chapter II Audit Mandate, Audit Universe and Extent o\b Audit 2.1 Audit Mandate Ar\ficle 149 of \fhe Cons\fi\f\b\fion of India provides \f ha\f \fhe Comp\froller and...

Chapter 5 Effectiveness of Tax Administration and Internal Controls (Service Tax)
(PDF 0.34 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 61 Chapter V E\b\bectiveness o\b Tax Administration and Interna\f Contr o\fs (Service Tax) 5.1 Introduction In\fernal con\frols in an organisa\fion are designed \f o address...

Glossary
(PDF 0.08 MB)

CGST Cen\fral Goods and Services Tax CMA Civil Miscellaneo\bs Appeal CNG Compressed Na\f\bral Gas CSO Cen\fral S\fa\fis\fical Office CTC Commercial Training or Coaching CTF Cen\fralized Task force CVD Co\bn\fervailing D\b\fy DDM Direc\fora\fe of Da\fa Managemen\f DG Direc\for General DGA..................

Index
(PDF 0.09 MB)

Tab\fe o\b Contents Contents Pages Pre\bace (i) Executive Summary (iii) Chapter I : Centra\f Excise and Service Tax Admini stration 1-12 1.1 Reso\brces of \fhe Union Governmen\f 1 1.2 Na\f\bre of Indirec\f Taxes 1 1.3 Organisa\fional S\fr\bc\f\bre 3 ...

Preface
(PDF 0.07 MB)

Pre\bace This Repor\f for \fhe year ended March 2018 has been prepared for s\bbmission \fo \fhe Presiden\f of India \bnder Ar\ficle 151 of \fhe Cons\fi\f\b\fion of India. The Repor\f con\fains significan\f res\bl\fs of \fhe comp liance a\bdi\f of...

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21 February 2019
Compliance
Arunachal Pradesh
Report No.2 of 2018 - Social, Economic, General, Revenue and Economic (PSUs) Sectors, Government of Arunachal Pradesh

The PHE&WSD in June 2014 notified the North Eastern Regional Institute of Science & Technology, Nirjuli, Arunachal Pradesh as the STA. Audit, however, observed that the Department did not involve the STA either in provid ing any technical inputs at the planning or designing stage of rural water..................

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 1 Social Sector
(PDF 0.34 MB)

The PHE&WSD in June 2014 notified the North Eastern Regional Institute of Science & Technology, Nirjuli, Arunachal Pradesh as the STA. Audit, however, observed that the Department did not involve the STA either in provid ing any technical inputs at the planning or designing stage of rural water..................

Glossary of abbreviations
(PDF 0.12 MB)

Development Programme NABL National Accreditation Board for Laboratories NEC North Eastern Council NER North Eastern Region NERIST North-Eastern Regional Institute of Science & Technology NGO Non-Government Organisation NH National Highway NHE Nutrition and Health Education NHIDCL National..................

Chapter 3 General Sector
(PDF 1.72 MB)

Affairs 7.31 7.01 96 13 Information and Public Relation 32.97 29.46 89 14 State Public Service Commission 6.38 5.79 91 15 Administrative Training Institute 3.60 3.23 90 16 State Information Commission 2.95 2.63 89 17 State Lotteries 0.97 0.98 101 Total 1,827.66 1,423.04 78 (Source:..................

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22 February 2019
Performance
Uttarakhand
Report No.2 of 2018 - Performance audit on Reconstruction of Infrastructure Post 2013 Disaster in Uttarakhand, Government of Uttarakhand

` 708.00 crore] (State level) PIU- Water Supply [ ` `` ` 155.46 crore] (State level) PIU-Tourism Infrastructure [ ` `` ` 184.74 Cr.] (GMVN, KMVN at Regional level) Plan NDRF/S PIU - Resilient Housing & Public Building [ ` `` ` 186.00 crore] (State level) PIU-‘Technical Assistance & Capacity..................

Sector:
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 3 Planning and Reconstruction of damaged infrastructure
(PDF 1.38 MB)

Delay in sanctioning of ITI buildings Under SPA-R, an amount of ` 50 crore was approved under MLTR for strengthening/ construction of Industrial Training Institutes (ITI ) and Polytechnics in each development block to train the youth of Uttarakhand in alternat ive means of livelihood which..................

Chapter 2 Management of Funds
(PDF 0.31 MB)

` 708.00 crore] (State level) PIU- Water Supply [ ` `` ` 155.46 crore] (State level) PIU-Tourism Infrastructure [ ` `` ` 184.74 Cr.] (GMVN, KMVN at Regional level) Plan NDRF/S PIU - Resilient Housing & Public Building [ ` `` ` 186.00 crore] (State level) PIU-‘Technical Assistance & Capacity..................

Chapter 5 Conclusion and Recommendations
(PDF 0.12 MB)

Gaurikund & Kedarnath, Shelter cum Godowns, Phase-II works of S hri Kedarnath Township, development of other Dhams, setting up of 10 Indust rial Training Institutes to train the youth of Uttarakhand in alternative means of liveli hood d espite receipt of sanctioned fund of ` 319.75 crore (..................

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07 February 2019
Compliance
Uttar Pradesh
Report No. 3 of 2018 - General and Social Sector Government of Uttar Pradesh

Cross verification of the vehicle registratio n numbers of 425 beneficiaries in six districts 19 with that of the Regional Transport Offices disclosed that 89 registration numbers (21 per cent ) were found to be of vehicles other than tractor. Of 89 registration numbers, 81 were of..................

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 2 Compliance Audits
(PDF 1.69 MB)

Cross verification of the vehicle registratio n numbers of 425 beneficiaries in six districts 19 with that of the Regional Transport Offices disclosed that 89 registration numbers (21 per cent ) were found to be of vehicles other than tractor. Of 89 registration numbers, 81 were of..................

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17 December 2018
Compliance Performance
Karnataka
Report No.5 of 2018 - Grant, Lease, Eviction of Encroachment and Regularisation of Unauthorised Occupation of the Government Lands, Government of Karnataka

According to Section 69 of the KLR Act, subject to such rules as may be made in this behalf, the State Government, the Regional Commissioner, the Deputy Commissioner, the Assistant Commissioner in - charge of a Taluk or Taluks and the Tahsildar, may dispose of land or other property..................

Sector:
Environment and Sustainable Development |
Social Welfare
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07 February 2019
Compliance Performance
Uttar Pradesh
Report No.2 of 2018 - Public Sector Undertakings Government of Uttar Pradesh

Divisional Comm issioner, District Magistrate, Senior Superintendent of Police, Municipal Commissioner, Regi onal Transport Officer and Ass istant Regional Manager (Operation). 4 Buses lying without parts , which were used in other buses . Chapter-2: Performance Audits relating to Public Sector..................

Sector:
Finance
Chapter 2 Performance Audits relating to Public Sector Undertakings
(PDF 1.62 MB)

;, Divisional Comm issioner, District Magistrate, Senior Superintendent of Police, Municipal Commissioner, Regi onal Transport Officer and Ass istant Regional Manager (Operation). 4 Buses lying without parts , which were used in other buses . Chapter -2: Performance Audits relating to Public..................

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12 February 2019
Performance
Report No.23 of 2018 - Performance Audit on Assessment of Assessees in Real Estate Sector, Union Government, Department of Revenue - Direct Taxes

Real estate can be segregated into three broad categories - i) Residential comprising developed land, residential houses and condominiums; ii) Commercial comprising office buildings, warehouses and retail store buildings and iii) Industrial...

Sector:
Taxes and Duties
Chapter 4 Adequacy of systems and controls for compliance with provisions of the Act
(PDF 0.29 MB)

Report No. 23 of 2018 (Performance Audit) 2\f Chapter 4: Adequacy o\b systems and contro\fs \bor comp\f iance with provisions o\b the Act 4.1 In this cha\bter, Audit attem\bted to ascertain wheth er the existing systems and controls are adequate to...

Executive Summary
(PDF 0.13 MB)

Report \bo. 23 o\f 2018 (Per\formance Audit) iii Executi\be Summ\fry Real es\ba\be can be se\fre\fa\bed in\bo \bhree broad ca\be \fories - i) Residen\bial comprisin\f developed land, residen\bial houses and c ondominiums; ii) Commercial comprisin\f...

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30 November 2018
Compliance Performance
Kerala
Report No.6 of 2018 - Economic Sector, Government of Kerala

in two works 47 stipulated that metal beams were to be fixed to vertical posts anchored in soil using cement concrete 48 at intervals of two meters, centre to centre. The unit rate for installing the crash ba rriers, including cement concrete, was calculated in rate analysis for a length of 4.5 m..................

Sector:
General Sector Ministries and Constitutional Bodies
Appendices
(PDF 0.67 MB)

Appendices 81 Appendix – 1.1 Year-wise break up of outstanding Inspection Reports (IRs) as on 30 June 2017 (Reference: Paragraph 1.7.1 - Page: 7) Year Up to 2013-14 2014-15 2015-16 2016-17 2017-18 (Upto 30 June 2017) Total PUBLIC WORKS DEPARTMENT...

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26 March 2018
Compliance
Tripura
Report No.1 of 2017 - State Finances, Government of Tripura

Pradhan Mantri Awas Yojana CS State Employment G\bar antee F\bnd, Trip\bra 15.00 40. Training Scheme for PG & P State Inst\bte of P\bblic Administration and R\bral Development, Trip\bra 118.03 41. Management S\bpport to R.D. Programs and Strengthening of District Planning Process in lie\b of..................

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 1.09 MB)

37.07 Dividends & Profits 0.67 - 0.51 13.41 0.05 Total: 68.55 86.47 46.53 68.65 37.12 1.3.2 Grants-in-aid from Government of India Grants-in-aid from Centre to the State, a discretio nary component of Central transfers, is considered to be an integral element of the Revenue Receipts of the State...................

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23 November 2018
Compliance
Tripura
Report No.1 of 2018 - Social, Economic and Revenue Sectors, Government of Tripura

Scrutiny of bills an d Regional Energy Accounting (REA) revealed that the Company did not schedule al l the power from BgTPS as per the entitlement (148.739 MU). Audit observed that t he Company had left 107.180 MU of power un-requisitioned during the period from Ap ril 2016 to March 2017. The..................

Sector:
Taxes and Duties |
Finance
Chapter 4 Revenue Sector
(PDF 3.71 MB)

32Additional classroom, gallery, school building, hos tel building, vocational training centre, development of auto parking and bus station etc. 33 Sector No of works Amount sanctioned (` in crore) Education 8 1.00 Health 3 0.61 Agriculture 3 0.38 Social 6 1.25 Infrastructure 19 1.63 Chapter IV:..................

Glossary
(PDF 0.03 MB)

Public Sector Undertaking RAPDRP Restructured Accelerated Power Development a nd Reforms Programme RCE Revised Cost Estimates RE Renewable Energy REA Regional Energy Accounting ROC Registrar of Companies RPO Renewable Purchase Obligations RTU Remote Terminal Units SAP Systems Applications Products..................

Chapter 3 Economic Sector (State PSUs)
(PDF 0.95 MB)

Scrutiny of bills an d Regional Energy Accounting (REA) revealed that the Company did not schedule al l the power from BgTPS as per the entitlement (148.739 MU). Audit observed that t he Company had left 107.180 MU of power un-requisitioned during the period from Ap ril 2016 to March 2017. The..................

Download Full Report (PDF 2.89 MB)