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Audit Reports

Reports older than 2009

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Page 39 of 42, showing 10 records out of 414 total

10 April 2015
Compliance Performance
Himachal Pradesh
Report No. 1 of 2015 - Compliance and Performance Audit on Revenue Sector of Government of Himachal Pradesh

This Report contains 27 paragraphs and one Performance audit on 'Arrears under Sales Tax/ VAT\ involving financial effect of Rs. 72.17 crore relating to underassessment of tax, non/ short levy of state excise, non/ short levy of stamp duty and...

Glossary
(PDF 0.58 MB)

ETC Excise and Taxation Commissioner ETI Excise and Taxation Inspector ETOs Excise and Taxation Officers FCA Forest Conservation Act 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...

Download Full Report (PDF 32.53 MB)
06 July 2012
Compliance Performance
Manipur
Report of the Comptroller and Auditor General of India for the year ended 31 March 2011 (Report No.2), Government of Manipur

This Report includes five chapters containing five performance reviews, including Chief Controlling Officer based Audit of Horticulture and Soil Conservation Department, 11 (excluding general paragraphs) paragraphs dealing with the results of audit...

Sector:
Taxes and Duties |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Science and Technology |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
Chapter IV - Revenue Receipts
(PDF 0.31 MB)

CHAPTER-IV REVENUE RECEIPTS El. Trend of revenue receipts_ 4.1.1 The tax and non-tax revenue raised by the Government of Manipur during the year 2010-11, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and ...

Download Full Report (PDF 4.42 MB)
21 February 2014
Performance
Himachal Pradesh
Report No. 1 of 2013 - Performance Audit on Revenue Sector of Government of Himachal Pradesh

This Report contains 30 paragraphs including one Performance audit on 'Levy and Collection of Passenger and Goods Tax', involving Rs. 781.44 crore relating to underassessment of tax, non / short levy of state excise, non / short levy of stamp duty...

Chapter 2 - Taxes/VAT on Sales, Trade etc.
(PDF 9.65 MB)

of registration of the purchasing dealer, shall be liable to pay tax at the rate of 10 per cent or at the rate applicable in the State under the GST Act, whichever is higher up to March 2007 and at the rate applicable in the State with effect from 1st April 2007 as provided under Section 8 of...

Chapter 5 - Taxes on Vehicles,Goods and Passengers
(PDF 18.81 MB)

HPPGT Act similar to that of registration of dealers for sales tax / VAT and thus, many firms evade AGT being not a registered dealer either for GST / VAT or AGT. Eight firms10 under AETC Solan were authorised (September 2011) to collect AGT and had not been registered as such till February...

Glossary
(PDF 0.98 MB)

Duty ENA Extra Neutral Alcohol ETC Excise and Taxation Commissioner ETOs Excise and Taxation Officers FCA Forest Conservation Act FS Flying Squad GST General Sales Tax GTO Gross Turn Over HP Himachal Pradesh HP VAT Himachal Pradesh Value Added Tax HPGST Himachal Pradesh General Sales Tax HPID...

Download Full Report (PDF 65 MB)
09 April 2013
Performance
Himachal Pradesh
Report No. 3 of 2012 - Performance Audit on Revenue Sector of Government of Himachal Pradesh

The revenue raised by the State Government during 2011-12 was Rs. 6,023.12 crore comprising tax revenue of Rs. 4,107.92 crore and non-tax revenue of Rs. 1,915.20 crore, registering an increase of 13 per cent over the revenue receipt of 2010-11. The...

Chapter 2 - Tax/VAT on Sales, Trade etc.
(PDF 6.13 MB)

of registration of the purchasing dealer, shall be liable to pay tax at the rate of 10 per cent or at the rate applicable in the State under its GST Act, whichever is higher up to March 2007 and at the rate applicable in the State with effect from 1st April 2007 as provided under section 8 of...

Glossary of Abbreviations
(PDF 0.52 MB)

Forest Officers DVCs District Valuation Committees ED Electricity Duty ETC Excise and Taxation Commissioner ETOs Excise and Taxation Officers GST General Sales Tax GTO Gross Turn Over HIMRIS Himachal Registration In-formatting System HP Himachal Pradesh. HP VAT Himachal Pradesh Value Added...

Download Full Report (PDF 57.22 MB)
Compliance Financial Performance
Karnataka
Report of 2011 - Compliance, Financial and Performance Audit on State Finance of Government of Karnataka

In Karnataka, fiscal reforms and consolidation were brought to the forefront with the State Government formulating the first Medium Term Fiscal Plan (MTFP) for the period 2000-05 based on broad parameters of fiscal correction laid down by the...

Chapter 1 of Report of 2011 - Compliance Financial and Performance Audit on State Finance of Government of Karnataka
(PDF 32.97 MB)

Chapter 1 Finances of the State Government Profile of the State Karnataka is the eighth 1; e in terms of geographical area and accounts for around fivi of India’s population. As indicated in Appe.....n the ’ ars, the density of population in...

Download Full Report (PDF 66.9 MB)
10 June 2014
Performance
Kerala
Report No. 1 of 2014 - Performance Audit on Revenue Sector of Government of Kerala

The Report contains 28 paragraphs including one performance audit on 'Assessment, levy and collection of VAT on transfer of goods involved in the execution of work/supply contract' and a study done by Audit on 'Levy of stamp duty and registration...

Chapter 2 - Tax on Sales, Trade etc.
(PDF 0.38 MB)

Chapter II Tax on Sales, Trade etc. EXECUTIVE SUMMARY - CHAPTER - II Growth in tax collection During 2012-13, the increase in tax collection was 18.86 per cent against 19.62 per cent during the previous year. Though the number of dealers shows a...

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19 March 2013
Performance
Kerala
Report No. 1 of 2013 - Performance Audit on Revenue Receipts of Government of Kerala

This Report contains 39 paragraphs including one Performance Audit on "Levy and Collection of VAT on Evasion Prone Commodities/Areas in Commercial Taxes Department" relating to non/short levy of tax, interest and penalty etc; involving Rs. 304.66...

Chapter 2 - Taxes on Sales, Trade etc.
(PDF 15.18 MB)

The assessment, levy and collection of tax is done by Assistant Commissioners and Commercial Tax Officers. Trend of receipts GST is leviable on sale of Ganja and opium, foreign liquor and certain petroleum products. VAT is leviable on the intra state sale of remaining commodities and CST on...

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31 March 2015
Compliance Performance
Gujarat
Report No. 7 of 2015 - Compliance and Performance on Revenue Sector of Government of Gujarat

As per entry no. 15 of Schedule IIA of the erstwhile GST Act, 1969 read with entry no. 158 of Notification issued under Section 49(2) of the GST Act, bullion (lagdi) or coin of gold/ silver was taxable at the rate of 0.25 per cent w.e.f . 1.7.2004. AA had allowed ITC (u/s 12) of ` 1.48 lakh at...

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce
Chapter 2 - Value Added Tax/Sales Tax
(PDF 0.43 MB)

As per entry no. 15 of Schedule 9 Mahuva (2) 15.5.2010 IIA of the erstwhile GST Act, and 1969 read with entry no. 158 of 24.3.2011 Notification issued under Section 49(2) of the GST Act, bullion (lagdi) or coin of gold/ silver was taxable at the rate of 0.25 per cent w.e.f. 1.7.2004. AA had...

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Financial
Kerala
Report of 2009 - Financial Audit on Revenue(Volume-1) of Government of Kerala

During scrutiny of records in CTO, special circle, Kottayam, in November 2007, it was noticed that while finalising the GST and CST assessments of an assessee for the year 2004-05, the AA irregularly exempted the local sales turnover of oil palm kernel of Rs. 64.34 lakh and interstate sales...

Chapter 2 - Taxes on Sales, Trade etc.
(PDF 0.25 MB)

During scrutiny of records in CTO, special circle, Kottayam, in November 2007, it was noticed that while finalising the GST and CST assessments of an assessee for the year 2004-05, the AA irregularly exempted the local sales turnover of oil palm kernel of Rs. 64.34 lakh and interstate sales...

Download Full Report (PDF 0.74 MB)
27 March 2015
Financial Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2015 - Financial and Performance Audit on State Finances of Government of Jammu Kashmir

This Report on the finances of the Government of Jammu and Kashmir is brought out to assess objectively the financial performance of the State during the year 2013-14 vis-a-vis the Budget Estimates and the targets set under the Fiscal Responsibility ...

Chapter 1 - Finances of The State Government
(PDF 13.29 MB)

Revenue receipts of a State comprise of: (a) tax revenue (i) revenue from State’s own taxes like 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 like...

Download Full Report (PDF 34.1 MB)