Audit Reports

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS 7 Chapter-II: Procurement and Supply of drugs 2.1 System of Procurement of drugs for CGHS Several offices are involved in the process of proc urement of drugs in CGHS ...

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS vi i Executive Summary The Central Government Health Scheme (CGHS) was started in 1954 by the Ministry of Health and Family Welfare with the objective of providing...

55 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 55 Chapter V: Processing of Refund claims under GST 5.1 Introduction Effective management of tax refunds is a key activity in the administration of taxation systems. Hassle free,...

119 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 119 Chapter VI: Transitional Credits under GST 6.1 Introduction The Goods and Service Tax ( GST ) replaced multiple taxes levied and collected by the Centre and States. GST, a...

15 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 15 Chapter III : Effectiveness of Compliance Verification M echanism under GST As per Section 59 of the Central Goods and Services Tax Act, 2017, every registered person shall self ...

45 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 45 Chapter IV: Reliability of GST data maintained by Goods and Services Tax Network Information Technology is at the core of the implementation of Goods and Services Tax. It...

9 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 8 Table 1.4 : Budget, Revised estimates and Actual receipts (GST) (` ` in crore) Year Budget Estimates (BE) Revised Estimates (RE) Actual Receipts CGST IGST Cess Total CGST IGST...