Audit Reports

supplementary grants, surrenders and re- appropriations distinctly and indicate actual Capital and Revenue expenditure on various s pecified services vis-à-vis those authorised by the Appropriation Act in respect of b oth charged and voted items of the budget. The Appropriation Accounts,..................

identify new institutions which attract audit under Sections 14 and 15 of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) {C&AG (DPC)} Act, 1971, the State Government/Heads of the Departments are required to furnish to Audit every year detailed information..................

Revenue Receipts 13.70 12.81 10.4 13.10 b. Tax Revenue 16.00 16.00 49.3 5.40 c. Non Tax Revenue 8.30 5.60 8 4.80 d. Total Expenditure 13.70 11.50 10.6 26.10 e. Capital Expenditure 7.80 2.10 19.6 109.20 f. Revenue Expenditure on Education 16.60 13.20 15.8 9.70 g. Revenue Expenditure on Health..................

ad-valorem levy)} VAT involved {VAT ` ` ` ` 241.20 per case on beer (whose ad- valorem levy was ` ` ` ` 300 per case) as calculated by Inspector of Taxes, Guwahati Unit B in another bonded warehouse} Total revenue involved (1) (2) = col.(1)/7.8 BL (3) (4) = col.(2) – col.(3) (5) (6) = col.(4)..................

have been set up by the State Government in the field of Urban Development, Agriculture and Allied Servic es, Khadi and Village Industries, Legal Services and Sixth Schedule Areas . A large number of these Bodies are audited by the C&AG of India with regard to the verification of their Chapter..................

1 Source: Directorate of Economic and Statistical Analysis, Haryana State Finances Audit Report for the year ended 31 March 201 8 2 Revenue Receipts Taxes. Non -tax revenue, Grants -in-Aid , Share of Union Taxes Capital Receipts Debt Receipts, Loans and Advances , etc . Government Accounts..................

of Revenue Receipts 15.1 14.0 11.3 19.4 b. of Own Tax Revenue 14.9 14.3 12.2 20.8 c. of Non Tax Revenue 9.5 8.4 5.9 47.1 d. of Total Expenditure 15.8 15.4 4.7 10.5 e. of Capital Expenditure 14.0 5.4 1.0 97.3 f. of Revenue Expenditure on Education 14.5 14.1 6.2 6.5 g. of Revenue Expenditure on..................

Expendi - ture Central Assistance (including CS/CSS) Total Revenue receipts 1,40,231 1,46,280 Revenue expenditure 1,53,195 1,59,441 8,433 1,67,874 Tax revenue 85,941 *93,737 General Services 51,452 60,42 3 28 60,451 Non -tax revenue 9,91 4 10,764 Social Services 55,297 53,633 6,157 59,790 Share..................

No. Grant number and description Total grant Expenditure Surrender Excess (A) Voted Grants (` in crore) 1 10 Commercial Taxes (Commercial Taxes and Registration Department) - Revenue 365.68 367.56 (-) 38.26 1.88 2 19 Health and Family Welfare Department - Capital 132.72 133.58 (-) 10.76 0.86..................

3.3 Non -submission/delay in submission of accounts Sections 14 and 15 of the Comptroller and Auditor Gene ral’s (Duties, Powers and Conditions of Service) Act, 1971 (DPC Act) envisages audit of accounts of institutions receiving Government grants, subject to conditions stipulated based on the..................

substantially financed by the Government Under Section 14 of the Comptroller and Auditor General ’s (Duties, Powers and Conditions of Service) Act, 1971, where any Body or Authori ty is substantially financed by grants or loans from the Consolidated Fund of India or of any State,..................

The tax and non-tax revenue receipts of the S tate showed an increasing trend during the last five years. All the four State-owned power distribution companies (DISCOMS) achieved financial turnaround in 2005-06 and no financial assistan ce is being provided by State Government under Ujwal DISCOM..................

Report No. 9 of 2019 (Direct Taxes) 11 Chapter II: Audit Mandate, Products and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India..................

57 The AST module is an online, menu driven software capable of carrying out all assessment and related functions. 58 ITBA is a software application developed for comp uterising all internal processes of Income Tax Department. Report No. 9 of 2019 (Direct Taxes) 28 142 cases, the..................

Report No. 9 of 2019 (Direct Taxes) 69 Chapter V: Assessments relating to Agricultural income 5.1 Introduction Article 366(1) of the Constitution provides that the expression..................

Report No. 9 of 2019 (Direct Taxes) 111 Chapter VII : Integrated Audit of assessments of a Group Company 7.1 Introduction Assessment of Large Tax Payer assessees is a comple x..................

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 85 Chapter IV : Comp\fiance Audit o\b GST The i\fsta\fces me\ftio\fed i\f this Report are those wh ich came to..................

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) iii Executive Summary Chapter I : Imp\fementation o\b Goods and Services Ta x (GST) GST was rolled out with effect..................

The back o\f\fice mo\bule relating to online processing o\f re\fun\bs was not rea\by (May 2018) . As per the phase wise impleme\ftatio\f pla\f of GSTN, the crucial module of refu\fd was ori\bi\fally pla\f\fed for phase II. O\f the recomme\fdatio\f of the GST Cou\fcil a\fd the i\fstructio\fs..................

CHAPTER -4: PRICING OF LIQUOR 4.1 Discretionary determination of Ex -Distillery Price ( EDP )/ Ex -Brewery Price (EBP ) of I ndian M ade Foreign Liquor (IMFL) and Beer Determination of EDP / EBP is an important responsibility of the Exc ise...

CHAPTER -2: EXCISE POLICY 2.1 Introduction The annual Excise Policy is formulated by the Excise Commissioner and the Principal Secretary, Excise Department, the Head of the Department for administering the production, pricing and sale of liquor...

v EXECUTIVE SUMMARY Audit also noted other irregularities in levy and collection of excise revenue. The to tal financial implication of this Audit based on a test check of 13 distilleries/breweries and nine bonds in Uttar Pradesh is ` 24,805 .96...