Audit Reports

Appendices 81 State Finances Audit Report for the year ended 31 March 2018 APPENDIX 1.1 (Reference: Socio-economic indicators of the State; Page 1 and Paragraph 1.1 at Page 2) Part A: General Data Particulars Figures Area 1,96,024 sq. km. Population ...

47 State Finances Audit Report for the year ended 31 March 2018 Chapter II Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts are the accounts of expenditure of the Government for each financial year, compared...

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 1 Chapter I : Imp\fementation o\b GST This chapter \bives a\f overview of the features of t he Goods a\fd Services Tax (GST) i\fcludi\f\b GST retur\fs mecha\fism a\fd the statu s of ...

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 \fotice i\f the course of test audit co\fducted duri\f\b the period 20 ...

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 25 Chapter II : Revenue and return \bi\fing trends This chapter deals with the a\falysis of GST reve\fue of the Gover\fme\ft of I\fdia, accou\fti\f\b of IGST a\fd the retur\f...

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 from 1 July 2017 wit h the objectives of reduci\f\b tax...

Tab\fe o\b Contents Contents Page Pre\bace i Executive summary iii Chapter I : Imp\fementation o\b GST 1-23 1.1 Back\brou\fd of GST 1 1.2 Co\fcept of GST 1 1.3 Key le\bislatio\fs 3 1.4 New factors i\f GST 3 1.5 Ce\ftral Admi\fistrative Structure 7...

APPENDICES Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 109 Appendix-I : GST rates on goods and services (Re\berence : Paragraph 1.6.2 (b)) GST rates on goo\bs S\fab Indicative items 0 per ce\ft Food \brai\fs, Cereals, Milk,...

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 122 G\fossary ACES Automatio\f of Ce\ftral Excise a\fd Service Tax ARN Applicatio\f Refere\fce Number BARM Ba\fk Authorisatio\f Refere\fce Model BCMS Busi\fess Commu\fity...

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) i Pre\bace This Report has bee\f prepared for submissio\f to the Preside\ft of I\fdia u\fder Article 151 of the Co\fstitutio\f of I\fdia. The ma\b\fitude of the tax reform that GST...

Introduction I Functioning of State Public Sector Undertakings I General 1 State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are established to carry out activities of commercial...

Chapter III I 3. Compliance Audit Observations This Chapter includes important audit findings emerging from test check of transactions of the Power Sector Undertakings. Jaipur Vidyut Vitran Nigam Limited and Jodhpur Vidyut Vitran Nigam Limited 3.1...

ChapterV 5. Compliance Audit Observations relating to State Public Sector Undertakings (other than Power Sector) This Chapter includes important audit findings emerging from test check of transactions of the State Government Companies. I Government...

Sl. No. 1 A. I 2 3 4 5 B. 6 7 8 9 c. 10 11 12 D. 13 14 15 Annexure 1 (Referred to in Paragraph 1.8 at page no. 12, Paragraph 1.9 at page no. 13 and 1.13 at page no. 18) Summarised financial results of Power Sector Undertakings for the latest year...

Report of the Comptroller and Auditor General of India on Pricing of Production and Sale of Liquor (State Excise Department) for the year ended 31 March 201 8 Government of Uttar Pradesh Report No . 1 of the year 201 9 i TABLE OF CONTENTS Reference...

i TABLE OF CONTENTS Reference to Particulars Paragraph (s) Page (s) Preface iii – v Overview vii – xii PART -A: ECONOMIC SECTOR CHAPTER -1: INTRODUCTION About this Chapter 1.1 1 Profile of audited entities 1.2 1 Audit Coverage 1.3 2 Response of...

89 Report on State Finances for the year ended 31 March 2018 Appendix 1.1 (Refer Economic and Social indicator s of the State ; page 1) Economic and Social indicators of the State A. General Data S. No. Particulars Figures 1 Area 3,42,239 sqkm 2...

v OVERVIEW This Report contains 18 paragraphs involving ` 44 8.67 crore, including a Performance Audit on ‘Levy and collection of stamp duty and registration fee ’. Some of the significant audit findings are mentioned below: I. General The total ...

1 1.1 Trend of revenue receipts 1.1.1 The tax an d non -tax revenue raised by the Government o f Rajasthan during the year 201 7-18, the State’s share of net proceeds of divisible Union taxes and duties assigned to the State and grant s-in-aid...

87 CHAPTER -VI : STATE EXCISE 6.1 Tax administration The Secretary , Finance (Revenue) is the administrative head of the State Excise Department (Department) at Government level. The Department is headed by the Excise Commissioner (E C). The...

i Reference to Paragraph Page Preface iii Overview v-x CHAPTER -I : GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 5 Evasion of tax detected by the Department 1.4 5 Pendency of refund cas es...

43 4.1 Tax administration Allotment of land and assessment and collection of land revenue are governed by the provisions of Rajasthan Land Revenue Act, 1956 a nd rules framed thereunder. L and revenue mainly comprises rent on land, lease rent,...

57 CHAPTER -V: STAMP DUTY AND REGI STRATION FEE 5.1 Tax administration Receipts from Stamp Duty (SD) and Registration Fee (RF) in the State are regulated under the Registration Act, 1908, the Rajasthan Stamps (RS) Act, 1998 and the Rules made...

93 F 7.1 Tax administration At the Government level, the Principal Secretary, Mines and Petroleum, Jaipur and at the Department level, the Director, Mines and Geology (DMG), Udaipur are responsible for administration and implementation of the...

Chapter IV : Motor Vehicles Tax 69 CHAPTER IV MOTOR VEHICLES TAX 4.1 Tax administration The receipts from the Transport Department are regulated under the provisions of the Central and the State Motor Vehicle Acts and Rules made thereunder and are...

Chapter VII : Other Tax Receipts 111 CHAPTER VII OTHER TAX RECEIPTS 7.1 Tax administration This chapter consists of receipts from Electricity Duty, Excise Duty and Profession Tax. The tax administration is governed by Acts and Rules framed...