Audit Reports

16 September 2022

Financial

Meghalaya

Report No.1 of 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Meghalaya.

1 Meghalaya received back to back loans of ₹ 112 crore in lieu of GST compensation under the de bt receipts with no repayment liability of the State. State Finances Audit Report for the year ended 31 March 2021 10 Charts 1.4 depicts the trends in fiscal liabilities and total liabilities to...

Sector:

Finance

Chapter-II- Finances of the State

_{(PDF 0.62 MB)}

( ` ` ` ` 31.56 crore) State GST ( ` ` ` ` 822.81 crore) Others ( ` ` ` ` 117.72 crore) Capital Receipts ( ` ` ` ` 2469.66 crore) Non Debt Receipts (` ` ` ` 27.77 crore) Recoveries of loans and advances ( ` ` ` ` 27.77 crore) Miscellaneous Capital Receipts (NIL) Public Debt Receipts (` `` `...

Chapter-I- Overview

_{(PDF 0.64 MB)}

1 Meghalaya received back to back loans of ₹ 112 crore in lieu of GST compensation under the de bt receipts with no repayment liability of the State. State Finances Audit Report for the year ended 31 March 2021 10 Charts 1.4 depicts the trends in fiscal liabilities and total liabilities to...

Executive Summary

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E XECUTIVE S UMMARY The Report The State Finances Audit Report of the Government of Meghalaya for the year ended 31 March 2021 provides an analytical review of the finances of the State Government. This report is primarily based on an analytical ass ...

Appendices

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50 Includes back to back loans of ₹ 112 crore given by GoI in lieu of compensation of GST without any repayment obligations. Appendices 115 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 34. Capital blocked in incomplete projects 51 215.68 (24) 734.30 (70) 1040.42 (79) 329.60 (32)...

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22 September 2022

Compliance

Rajasthan

Report No. 1 of the year 2022 - Compliance Audit of selected Departments of Government of Rajasthan for the year ended 31 March 2021, Government of Rajasthan.

allowance of Input Tax Credit 2.5 16 Short/Non-levy ofEntry Tax 2.6 16 Subject Specific Compliance Audit on 'Processing of 2.7 17 Refund claims under GST' Irregular allowance of refunds under GST 2.8 33 Subject Specific Compliance Audit on 'Transitional credit 2.9 35 underGST' Excess carry forward...

Sector:

Finance |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare |

Taxes and Duties

Appendices

_{(PDF 58.13 MB)}

allowance of Input Tax Credit 2.5 16 Short/Non-levy ofEntry Tax 2.6 16 Subject Specific Compliance Audit on 'Processing of 2.7 17 Refund claims under GST' Irregular allowance of refunds under GST 2.8 33 Subject Specific Compliance Audit on 'Transitional credit 2.9 35 underGST' Excess carry forward...

Chapter-II

_{(PDF 10.76 MB)}

misuse of declaration forms, irregular allowance of investment subsidy, application of incorrect rate of tax, irregular allowance of refunds under GST, excess allowance of transitional credits under GST and non-observance of provisions of Acts/Rules etc. involving an amount of ~449.68 crore....

Overview

_{(PDF 2.86 MB)}

(Paragraph 2.6) A Subject Specified Compliance Audit on "Processing of Refund claims under GST" was conducted. The major irregularities noticed are as under: There was delay in sanction of refunds ranging from 1 to 522 days in 247 cases. The Department did not pay interest amounting to ~...

Table of Content

_{(PDF 1.48 MB)}

allowance of Input Tax Credit 2.5 16 Short/Non-levy ofEntry Tax 2.6 16 Subject Specific Compliance Audit on 'Processing of 2.7 17 Refund claims under GST' Irregular allowance of refunds under GST 2.8 33 Subject Specific Compliance Audit on 'Transitional credit 2.9 35 underGST' Excess carry forward...

Chapter-VII

_{(PDF 12.07 MB)}

There was a dispute between contractor and RSRDCC regarding applicability/payment of GST on the work. The contractor could not provide the GST bills as required by RSRDCC, therefore, payment was not made to the contractor. RSRDCC rescinded the work in April2018. RSRDCC awarded (September...

Chapter-I

_{(PDF 4.64 MB)}

In addition, two Subject Specific Compliance Audits on 'processing of refund claims under GST' and 'Transitional credit ' were also conducted during the year (1,101 mandays were used). lt.8 Response of the Government/Departments to Audit observations The Accountant General (Audit-1),...

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06 September 2022

Compliance

Arunachal Pradesh

Report No. 2 of 2022 - Compliance audit of the Departments under Social, Economic, General and Revenue Sectors, Government of Arunachal Pradesh.

3. M/s MS Enterprises, Aalo 282.00203.61 2017-18 Nil outward supply reflected in GSTR 3B 4. M/s Arunachal Sales corporation, Changalng 42.35 32.26 2016-17 NA Total 450.44331.91 -- -- Source: Departmental records and information furnished by the Tax & Excise Department It could be seen from...

Sector:

Finance |

Social Welfare |

Social Infrastructure |

General Sector Ministries and Constitutional Bodies |

Taxes and Duties

07- Chapter - 5 of Audit Report 2020-21

_{(PDF 0.65 MB)}

Since, Entry Tax has been abolished from July 2017 after implementation of GST, hence as such, there was loss of revenue to the State Exchequer to that extent. Further, interest of ₹4.63 lakh was also leviable u/s 44(2) of the APGT Act, 2005, as detailed in Appendix-5.3. The Department...

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15 September 2022

Performance

Madhya Pradesh

Report No. 3 of the year 2022 - Performance Audit of Implementation of 74th Constitutional Amendment Act in Madhya Pradesh, Government of Madhya Pradesh.

The Urban Local Bodies prepared budget without asse ssing the actuals of VAT/ GST, resulting in short realisation of `1,465.8 crore. The average collection of Property Tax for the period 2015-20 was 60 per cent of total demand. The collection declined from 69 to 45 per cent during the period...

Sector:

Local Bodies

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15 September 2022

Compliance

Madhya Pradesh

Report No. 6 of 2022 - Compliance Audits of Departments of the State Government for the year ended 31 March 2020, Government of Madhya Pradesh.

Since the enactment of GST Act in the State, the ex isting taxpayers of the State under the earlier Acts are being transitioned to GST by registration under GST System Portal. 3.2 Tax Administration The Principal Secretary, Commercial Tax Department is the Administrative Head of the Department...

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15 September 2022

Financial

Madhya Pradesh

Report No. 4 of the year 2022 - State Finances for the year ended 31 March 2021, Government of Madhya Pradesh.

The State received co mpensation towards revenue loss due to GST implementation. The investment held in ‘Cash Balance Investment Acc ount’ by the State Government stood at `7,060.93 crore and `18,069.32 crore at the end of 2019-20 and 2020-21 respectively. Keeping the huge amount in the...

Sector:

Finance

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29 August 2022

Financial

Pondicherry

Union Territory Finances Audit Report No.1 of 2022- Government of UT of Puducherry

742 crore as back-to-back loan in lieu of GST compensation shortfall by GoI. (Paragraph 2.7) Budgetary Management Summary: The total provision authorised by the UT legislature including original and supplementary budget was Rs. 9,256.04 crore, out of...

Sector:

Finance

Download Full Report _{(PDF 102.87 MB)}

28 August 2021

Compliance Performance

Arunachal Pradesh

Report No.1 of 2021 - Report of the Comptroller and Auditor General of India on Social, Economic, General and Revenue Sectors for the Year Ended March 2019, Government of Arunachal Pradesh

The total registrations under GST in Arunachal Pradesh were 19211 dealers as of March 2019, of which normal taxpayers including casual taxpayers accounted for 49.10 per cent , tax deductors at source 43.85 per cent and others (TCS, ISD and corporation taxpayers) 7.05 per cent . (...

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25 August 2022

Financial

Maharashtra

Report No 2 of the year 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Maharashtra.

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 PREFACE 1. This Report has been prepared for submission to the Governor of Maharashtra under Article 151 of the Constitution of India....

Sector:

Finance

Finances of state Report No. 2 of the year 2022, State Finance, Government of Maharashtra

_{(PDF 6.22 MB)}

Chapter II: Finances of the State 25 Tax Revenue Tax Revenues of the State consist of State GST, Sta te Excise, Taxes on Vehicles, Stamp Duty and Registration Fees, Land Revenue, Taxes on Goods and Passengers, etc. (Source: Finance Accounts of respective years) The gross collection in respect...

Chapter 1 Report No. 2 of the year 2022, State Finance, Government of Maharashtra

_{(PDF 1.76 MB)}

The Revenue Deficit of the State was ₹ 41,141.85 crore as against the Budget estimate of ₹ 9,510.72 crore. GST Compensation is the revenue of the State Govern ment under GST (Compensation to States) Act, 2017. However, in addition to receivin g the GST compensation of ₹ 17,423.37...

Appendices of Report No. 2 of the year 2022, State Finance, Government of Maharashtra

_{(PDF 0.84 MB)}

correction 4 The effective outstanding fiscal liabilities woul d be ₹ 5,36,199.45 crore as the Department of Expenditure , GoI has decided that GST compensation of ₹ 11,977 crore given to the State as back to back lo an under debt receipts would not be treated as debt of the State for any...

Keywords Report No. 2 of the year 2022, State Finance, Government of Maharashtra

_{(PDF 0.08 MB)}

Chapter-II – Finances of the State State Government, Fiscal aggregates, Resources, Receipts, GST, CGST , Tax Evasion, Union tax transfer, Financial Assistance, Finance Commission Grants, XIV Finance commission, XV Finance Commission, Capital Receipt s, Revenue Expenditure, Salaries,...

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25 August 2022

Performance

Maharashtra

Report No 3 of the year 2022 :The performance audit on “the Efficacy of Implementation of Seventy-fourth Constitutional Amendment Act in Maharashtra”

compensate the Municipal Corporat ions on account of loss of revenue with the abolition of these taxes, the S tate Government passed the Maharashtra GST (Compensation to Local Authorities) Act, 2017. Accordingly, the loss of revenue from these taxes w as being compensated by the State Government...

Sector:

Local Bodies

Chapter-V

_{(PDF 0.13 MB)}

compensate the Municipal Corporat ions on account of loss of revenue with the abolition of these taxes, the S tate Government passed the Maharashtra GST (Compensation to Local Authorities) Act, 2017. Accordingly, the loss of revenue from these taxes w as being compensated by the State Government...

Download Full Report _{(PDF 2.11 MB)}

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