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Audit Reports

Reports older than 2009

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Page 41 of 42, showing 10 records out of 414 total

14 July 2014
Compliance Performance
Haryana
Report No. 2 of 2014 - Performance Audit on Social, General and Economic Sectors (Non-Public Sector Undertakings) of Government of Haryana

The GOI issued (Au gust 2009) ins tructions to the State Governm ents to create awar eness am on gst the beneficiaries about the convergence of the scheme. Test- ch eck ed DRDAs h ad, howev er, not cr eated awar eness amongst I AY benef iciaries w ith the r esu lt th at only on e benef...

Sector:
Finance |
Transport & Infrastructure |
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 |
General Sector Ministries and Constitutional Bodies |
Local Bodies
Download Full Report (PDF 3.9 MB)
30 March 2012
Compliance Performance
Gujarat
Report of 2011 - Performance Audit on Revenue of Government of Gujarat

Moreover, as per Section 9 read with Section 34 of the GVAT Act, 2003 and Section 45 of the erstwhile GST Act, 1969; penalty not exceeding 150 per cent of the tax evaded may also be imposed. Deficiencies noticed due to absence of effective system to cross check inter State transactions to...

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Information and Communication
Chapter 2 - Sales Tax/Value Added Tax
(PDF 0.7 MB)

^?CHAPTER II^B EXECUTIVE SUMMARY Significant increase in In 2010-11, the collection of Value Added Tax increased by 36.78 tax collection per cent over the previous year which was attributed by the Department to better tax compliance by the...

Download Full Report (PDF 2.27 MB)
30 March 2012
Compliance Performance
Gujarat
Report of 2010 - Financial Audit on Revenue of Government of Gujarat

This Report contains 43 paragraphs including two reviews relating to non/short levy of tax, penalty, interest etc. involving Rs. 352.04 crore. Some of the major findings are mentioned below: The total revenue receipts of the Government of Gujarat in ...

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Information and Communication
Chapter 2 - Sales Tax/Value Added Tax
(PDF 0.3 MB)

between April 2006 order passed (March 1987 and April 1994) by the and December 2008 Commissioner treating the HDPE fabrics as textile under the GST Act and material (exempted goods) was not withdrawn/ three dealers under revised in view of the Supreme Court judgement. the CST Act that the...

Download Full Report (PDF 1.18 MB)
30 March 2010
Compliance Performance
Gujarat
Report of 2009 - Financial Audit on Revenue of Government of Gujarat

cases selected for scrutiny are classified as due for assessment as against returns filed by all the dealers considered due for assessment under the GST Act. 2 In respect of sales tax/VAT, profession tax, purchase tax on sugarcane, lease tax, luxury tax and tax on works contracts. 3 Differs from...

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Information and Communication
Chapter 2 - Sales Tax/Value Added Tax
(PDF 0.5 MB)

Section 5(2)(b) of the GVAT Act authorises the State Government to continue such exemption granted to the industrial units under the repealed GST Act, with such modifications, subject to such conditions and for such period as may be prescribed. Under the said powers, the State Government had...

Chapter 1 - General
(PDF 0.2 MB)

cases selected for scrutiny are classified as due for assessment as against returns filed by all the dealers considered due for assessment under the GST Act. In respect of sales tax/VAT, profession tax, purchase tax on sugarcane, lease tax, luxury tax and tax on works contracts. Differs from the...

Download Full Report (PDF 1.87 MB)
30 March 2010
Compliance Performance
Gujarat
Report of 2009 - Financial Audit on Commercial of Government of Gujarat

If it had done so, the transmission charges would have remained outside the purview of payment of GST as well as VAT. Thus, it could have avoided GST of Rs. 1.30 ⊕ crore which was levied on the transmission charges of Rs. 9.59 crore during 2004- 06 and VAT of Rs. 1.40 crore ∀ during 2006-08...

Sector:
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Agriculture and Rural Development
Chapter 4 - TRANSACTION AUDIT OBSERVATIONS
(PDF 0.23 MB)

If it had done so, the transmission charges would have remained outside the purview of payment of GST as well as VAT. Thus, it could have avoided GST of Rs. 1.30® crore which was levied on the transmission charges of Rs. 9.59 crore during 2004- 06 and VAT of Rs. 1.40 crore* * * v during 2006-08...

Download Full Report (PDF 1.47 MB)
08 June 2011
Financial Performance
Assam
Report of 2010 - Financial Audit on Revenue of Government of Assam

This Report contains 35 paragraphs including two reviews relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., involving Rs.385.66 crore. Some of the major findings are mentioned below: The total receipts of the State...

Sector:
Taxes and Duties |
Environment and Sustainable Development
Chapter 2 - Sales Tax / Value Added Tax
(PDF 2.83 MB)

C HAPTER-JI:SALES TAX/VALUE ADDED TAX 2.1 Tail ad mini strati do The Assam Value Added Tax (AVAT) Act, 2003 was introduced from 1 May 2005 repealing the Assam General Sales Tax Act, 1993. Administration of AVAT has been vested with the Finance...

Download Full Report (PDF 12.99 MB)
26 March 2015
Compliance Performance
Andhra Pradesh
Report 1 of 2015 - Compliance and Performance Audit on Revenue Sectors of Government of Andhra Pradesh

Tax 2.5.1 Introduction Andhra Pradesh Value Added Tax (AP VAT) Act was introduced in April 2005 to replace the Andhra Pradesh General Sales Tax (AP GST) Act, 1957. According to Section 4 (1) of APVAT Act, save as otherwise provided in the Act, every dealer registered or liable to be registered...

Chapter 2 - TAX/VAT on Sales Trade etc.
(PDF 0.24 MB)

Tax 2.5.1 Introduction Andhra Pradesh Value Added Tax (AP VAT) Act was introduced in April 2005 to replace the Andhra Pradesh General Sales Tax (AP GST) Act, 1957. According to Section 4 (1) of APVAT Act, save as otherwise provided in the Act, every dealer registered or liable to be registered...

Annexures & Glossary
(PDF 0.1 MB)

of India Limited FC Fitness Certificate FEC Final Eligibility Certificate G.O Government Order GHMC Greater Hyderabad Municipal Corporation GST General Sales Tax GTE Gross Traffic Earnings GVMC Greater Vishakhapatnam Municipal Corporation HDPE High Density Poly Ethylene HHT Handheld...

Download Full Report (PDF 1.56 MB)
25 August 2011
Compliance
Report No. 3 of 2011 - Compliance Audit on Observations of Union Government (Commercial)

This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 619(3)...

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Information and Communication |
Social Welfare
Chapter 6 - Ministry of Consumer Affairs, Food and Public Distribution
(PDF 5.11 MB)

Report No. 3 of 2011-12 CHAPTER VI: MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION Food Corporation of India 6.1 Fixation of Incidentals on Procurement of Foodgrains Introduction The Food Corporation of India (FCI), setup under the Food...

Download Full Report (PDF 91.98 MB)
30 August 2012
Compliance
Report No. 13 of 2012 - Compliance Audit on Observations, Union Government(Civil)

This Report contains significant audit findings which arose from the compliance audit of the financial transactions of Civil Ministries. It contains 12 chapters. Chapter I gives a brief introduction while Chapters II to XI present detailed audit...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 3 - Ministry of External Affairs
(PDF 6.29 MB)

The firm was awarded the contract at the rate of C$ 15.75 per application, exclusive of GST and other charges. The other technically qualified bidder, M/s TT Services quoted a uniform price of C$ 16.45, inclusive of all applicable local taxes plus courier and logistic costs. The tender committee...

Download Full Report (PDF 33.06 MB)
06 August 2010
Performance
Report No. 11 of 2010 - Performance Audit of Excise Duty on Pharmaceutical Products (Indirect Taxes - Central Excise)

tax returns be integrated to mitigate the risk of evasion of duties/tax and the Government has agreed to address the issue while introducing the GST. In the light of our findings, we suggest that in the interim the Government can make it mandatory that manufacturers should declare on their...

Sector:
Taxes and Duties
Chapter 5 – Service Tax
(PDF 0.91 MB)

However, the concern flagged by audit would be taken care of when GST is introduced by Government. In the light of the discussions, it is suggested that till the introduction of GST, it 29 Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) may be made mandatory that manufacturers should...

Executive Summary
(PDF 0.89 MB)

tax returns be integrated to mitigate the risk of evasion of duties/tax and the Government has agreed to address the issue while introducing the GST. In the light of our findings, we suggest that in the interim the Government can make it mandatory that manufacturers should declare on their...

Download Full Report (PDF 0.33 MB)