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Audit Reports

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Page 40 of 42, showing 10 records out of 414 total

27 March 2015
Financial Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No. 3 of 2015 - Financial and Performance Audit on Revenue and Public Sector Undertakings of Government of Jammu Kashmir

This Report is in two parts. The part A of the Report comprises of six paragraphs relating to short levy of tax, interest, penalty, irregular grant of remission of tax etc., involving revenue implication of Rs. 9.28 crore and part B contains one...

Chapter 2 - Audit Findings
(PDF 6.57 MB)

Entry Tax is levied on the entry of scheduled goods imported for use or consumption, under J&K VAT Act 2005, J&K GST Act 1962 or J&K Motor Spirit and Diesel Oil (Taxation of Sales) Act Samvat 2005, at rates notified by the Government from time to time. The Act is administered by the Commercial...

Overview
(PDF 1.15 MB)

Overview OVERVIEW This Report is in two parts. The part A of the Report comprises of six paragraphs relating to short levy of tax, interest, penalty, irregular grant of remission of tax etc., involving revenue implication of ?9.28 crore and part B...

Chapter 1 - General Information
(PDF 3.11 MB)

Commissioner Commercial Taxes, Recovery) who initiates recovery proceedings under the J&K VAT Act, 2005. The J&K GST Act, 1962 2. Passenger tax 34.07 26.87 read with the J&K Land revenue Act Samvat, 1966. 3. Entertainment tax 0.21 0.21 Demand notices have been issued from time to time 4. Toll...

Download Full Report (PDF 33.43 MB)
04 March 2014
Compliance Financial
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2014 - Compliance and Financial Audit on State Finances of Government of Jammu Kashmir

This Report has been prepared for submission to the Governor of the State of Jammu and Kashmir under Article 151 (2) of the Constitution of India. Chapter-1 of this Report contains audit observations on matters arising from examination of Finance...

Chapter 1 - Finances of The State Government
(PDF 23.77 MB)

Revenue receipts of a State comprise of four broad components: (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 (b) (i) non-tax revenues under control of...

Download Full Report (PDF 44.4 MB)
04 March 2014
Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No. 1 of 2014 - Performance Audit on Revenue and Public Sector Undertakings of Government of Jammu Kashmir

This Report contains one Performance Audit on "Exemption and remission of taxes to industrial units", and six paragraphs including a paragraph on "Irregularities in implementation of the Jammu and Kashmir State Lands (Vesting of Ownership to the...

Chapter 2 - Audit Findings
(PDF 19.72 MB)

grant of remission of tax to un-registered industrial units According to Rule 13 of the J&K, VAT, Rules 2005 every dealer registered under the J&K GST Act, 1962 had to apply for registration in Form VAT-01 within three months of the appointed day without payment of any fee or security for...

Download Full Report (PDF 41.34 MB)
05 April 2013
Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No. 1 of 2013 - Performance Audit on Social,General,Economic (Non PSUs) and Revenue Sectors of Government of Jammu Kashmir

This Report has been prepared for submission to the Governor of the State of Jammu and Kashmir under Article 151 of the Constitution of India. Chapter-1 of this Report relating to Introduction on Social, General, Revenue and Economic Sectors...

Chapter 4 - Revenue Sector : Audit Finding
(PDF 6.79 MB)

the State’s foregone share in Central Service Tax was about 1100 crore whereas the total collection by the State on ‘Services’ under the J&K GST Act was 626.77 crore (including 587.76 crore from the tax on ‘works contract’ largely paid out of the State Budget for financing various...

Appendices
(PDF 2.94 MB)

0 0 0 0 2.47 2.47 in the shape of accounting and auditing services when their annual turnover exceeds RslO lakh within the jurisdiction of J&K GST Act, 1962 10.34 10.34 Advertising services by 0 0 0 0 providing hoardings Total 26682.52 30113.04 47770.77 62677.06 69769.26 237012.65 210...

Download Full Report (PDF 70.16 MB)
Financial
Himachal Pradesh
Report of 2009 - Financial Audit on Revenue of Government of Himachal Pradesh

1,09,435 45,361 64,074 2008-09 64,074 36,821 1,00,895 30,911 69,984 The cases remaining outstanding at the end of 31 March 2009 were inclusive of GST and CST. Assessments of 69,984 cases were still pending finalisation at the end of March 2009 under HPGST and CST Act. As per ETC instructions...

Chapter 2 - Taxes on Sales, Trade etc
(PDF 0.14 MB)

1,09,435 45.361 64.074 2008-09 64,074 36.S21 1,00,895 30.911 69,984 The cases remaining outstanding at the end of 31 March 2009 were inclusive of GST and CST. Assessments of 69.984 cases w ere still pending finalisation at the end of March 2009 under HPGST and CST Act. As per ETC instructions...

Chapter 1 - General
(PDF 0.1 MB)

CHAPTER-1 : GENERAL 1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Himachal Pradesh during the year 2008-09, the State's share of divisible Union taxes and grants- in-aid received from the Government of India...

Download Full Report (PDF 0.53 MB)
25 July 2014
Compliance Performance
Gujarat
Report No. 1 of 2014 - Financial and Performance Audit on Revenue Sectors of Government of Gujarat

FRUPµ,¶IRUVDOHV to SEZ (CST) 2.34 89 Non/short levy of CST due to acceptance of duplicate µ&¶IRUPV 2.35 90 Non/short levy of penalty under GST 2.36 91 Turnover escaping assessment (GST) 2.37 91 Chapter ± III: Land Revenue Executive summary 93 Tax administration 3.1 95 Analysis of...

Sector:
Taxes and Duties |
Finance
Chapter 2 - Value Added Tax/Sales Tax
(PDF 0.41 MB)

10 1 ACCT. 2006-07 Form 19 was prescribed under 1he Unit 4, 09/11/2010 erstwhile GST Act for purchase of Rajkot goods at concessional rates. This Form is not prescribed under GVAT Act and 5.60 17.58 no ITC is admissible under die Act. However, the AA allowed the ITC of 5.60 lakh which was...

Index
(PDF 0.1 MB)

‘I’ for sales 2.34 89 to SEZ (CST) Non/short levy of CST due to acceptance of duplicate 2.35 90 ‘C’ forms Non/short levy of penalty under GST 2.36 91 Turnover escaping assessment (GST) 2.37 91 Chapter - III: Land Revenue Executive summary 93 Tax administration 3.1 95 Analysis of budget...

Download Full Report (PDF 1 MB)
02 April 2013
Compliance Performance
Gujarat
Report No. 2 of 2013 - Performance Audit on Revenue Receipts of Government of Gujarat

of purchase tax under Section 19B (GST) 2.43 57 Short levy of tax on hiring charges under Gujarat Sales Tax Act 2.44 57 Short levy of interest under GST and CST Act 2.45 58 Non/short levy of penalty under GST and CST Act 2.46 59 Chapter – III : Land Revenue Executive summary 61 Tax...

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce
Chapter 2 - Value Added Tax/Sales Tax
(PDF 0.24 MB)

CHAPTER-II VALUE ADDED TAX/SALES TAX Tax administration The tax administration of the Commercial Tax Department of the State is governed by the Gujarat Value Added Tax (GVAT) Act, 2003 and the Central Sales Tax (CST) Act, 1956. The GVAT Act was...

Index
(PDF 0.05 MB)

of purchase tax under Section 19B (GST) 2.43 57 Short levy of tax on hiring charges under Gujarat Sales 2.44 57 Tax Act Short levy of interest under GST and CST Act 2.45 58 Non/short levy of penalty under GST and CST Act 2.46 59 Chapter - III : Land Revenue Executive summary 61 Tax administration...

Download Full Report (PDF 3.82 MB)
Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2011 - Performance Audit on Revenue of Government of Jammu Kashmir

Rules 1958 ;  Jammu & Kashmir VAT Act, 2005, Jammu & Kashmir VAT Rules 2005 and Notifications/SROs issued there under;  Jammu & Kashmir GST Act, 1962 and notifications/SROs issued there under; and  Notifications/SROs issued r egarding exemption from payment of C entral Sales T ax...

Chapter 2 - Sales Tax/Vat
(PDF 0.25 MB)

and Kashmir) Rules 1958; Jammu & Kashmir VAT Act, 2005, Jammu & Kashmir VAT Rules 2005 and Notifications/SROs issued there under; Jammu & Kashmir GST Act, 1962 and notifications/SROs issued there under; and Notifications/SROs issued regarding exemption from payment of Central Sales Tax in...

Download Full Report (PDF 0.83 MB)
Financial Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2010 - Financial and Performance Audit on Civil and Commercial of Government of Jammu Kashmir

This Report contains Civil, Revenue and Commercial chapters comprising 22 paragraphs and six performance reviews (including one CCO-based review of Animal and Sheep Husbandry Department). Copy of draft paragraphs and reviews was sent to the...

Chapter 4 - Revenue Receipts
(PDF 0.49 MB)

The Jammu and Kashmir, GST Act and Rules made thereunder provide that if tax or any other amount due under this Act is not paid by the dealer or any other person within the stipulated period, the dealer or such other person shall be liable to pay interest at the prescribed rates from the date...

Download Full Report (PDF 3.44 MB)
Performance
Gujarat
Report 2 of 2012 - Performance Audit on Revenue Receipts of Government of Gujarat

of purchase tax under Section 19B (GST) 2.43 57 Short levy of tax on hiring charges under Gujarat Sales Tax Act 2.44 57 Short levy of interest under GST and CST Act 2.45 58 Non/short levy of penalty under GST and CST Act 2.46 59 Chapter – III : Land Revenue Executive summary 61 Tax...

Chapter 2 - Value Added Tax/Sales Tax
(PDF 0.24 MB)

CHAPTER-II VALUE ADDED TAX/SALES TAX Tax administration The tax administration of the Commercial Tax Department of the State is governed by the Gujarat Value Added Tax (GVAT) Act, 2003 and the Central Sales Tax (CST) Act, 1956. The GVAT Act was...

Index
(PDF 0.05 MB)

of purchase tax under Section 19B (GST) 2.43 57 Short levy of tax on hiring charges under Gujarat Sales 2.44 57 Tax Act Short levy of interest under GST and CST Act 2.45 58 Non/short levy of penalty under GST and CST Act 2.46 59 Chapter - III : Land Revenue Executive summary 61 Tax administration...

Download Full Report (PDF 3.82 MB)