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Page 7 of 42, showing 10 records out of 414 total

13 August 2022
Financial
Himachal Pradesh
Government of Himachal Pradesh Report No. 2 of the year 2022: State Finances Audit Report of the C&AG for the year ended 31 March 2021

at the end of year w ere ₹ 67,164.75 crore, after excluding ₹ 1,717 crore received as back-to-back loans to Stat e from GoI in lieu of GST compensation shortfall. These had increased by 7.96 per cent in 2020-21 as compared with 14.57 per cent in the previous year. The ratio of...

Sector:
Finance
Chapter-2 Finances of the State
(PDF 1.33 MB)

cent Cash Balance  Cash balance increased by ₹ 696.06 crore (65.65 per cent) * Excluding ₹ 1,717 crore as back-to-back loans from GoI in lieu of GST Compensation shortfall, which are not to be repaid by the State from its so urces. State Finances Audit Report for the year ended 31 March 2021...

Chapter-1 Overview
(PDF 0.23 MB)

* Includes ₹ 1,717 crore as back-to-back loans to State from Go I in lieu of GST compensation shortfall. Goods and Service Tax (GST) Compensation is the rev enue of the State Government under GST (Compensation to States) Act, 2017. However, in addition to receiving the GST Compensation...

Chapter-5 State Public Sector Enterprises
(PDF 0.28 MB)

is understated by ₹ 2.39 crore (Head Office: ₹ 0.48 crore and Area Office, Dharamshala: ₹ 1.91 crore) due to depicting debit balance under GST/VAT payable head, instead of under ‘Current Assets (GST/VAT recoverab le)’. 4 Dharamshala Smart City Limited (2017-18) Understatement of...

Executive Summary
(PDF 0.08 MB)

at the end of year w ere ₹ 67,164.75 crore, after excluding ₹ 1,717 crore received as back-to-back loans to Stat e from GoI in lieu of GST compensation shortfall. These had increased by 7.96 per cent in 2020-21 as compared with 14.57 per cent in the previous year. The ratio of...

Appendices
(PDF 0.53 MB)

* Revenue Surplus hence, figures not calculated. $ Includes ₹ 1,717 crore as back-to-back loans to State from Go I in lieu of GST compensation shortfall. State Finances Audit Report for the year ended 31 March 2021 136 Appendix-3.1 (Reference: Paragraph 3.1) Glossary of important Budget...

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10 August 2022
Compliance
Haryana
Report No. 7 of 2022 on Compliance Audit of Energy & Power, Industries & Commerce and Urban Development clusters for the year ended 31 March 2021(Government Of Haryana)

Thus, DISCOMs are likely to lose the opportu nity to avail additional grant. \ \ \ 6 Awarded cost ` 149.30 crore less State GST ` 13.09 crore, less liquidated damages ` 3.74 crore = ` 132.47 crore X 15 per cent= ` 19.87 crore. 7 Executed cost ` 129.18 crore, less State GST ` 11.26 crore,...

Sector:
Power & Energy
Chapter-2
(PDF 0.17 MB)

Thus, DISCOMs are likely to lose the opportu nity to avail additional grant. \ \ \ 6 Awarded cost ` 149.30 crore less State GST ` 13.09 crore, less liquidated damages ` 3.74 crore = ` 132.47 crore X 15 per cent= ` 19.87 crore. 7 Executed cost ` 129.18 crore, less State GST ` 11.26 crore,...

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04 August 2022
Financial
Jharkhand
Report No. 2 of 2022 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021

-14,911 1,198.63 4.70 20 Primary Defi cit (19-12) -2,727 -4,402 -9,121 -207.20 2.88 State Finances Audit Report for the year ended 31 March 2021 \b GST compensation is the revenue of the State Govt. under GST (Compensation to State) Act, 2017. However, in addition to receiving the GST...

Sector:
Finance
Chapter 2
(PDF 1.23 MB)

(`4,301 crore) State GST (`7,931 crore) State excise (`1,821 crore) Motor vehicle (`976 crore) Others (`1,851 crore) GIA from GoI(`11,994 crore) Non -Tax Revenue(`7,564 crore) Share of Union taxes and duties (`19,712 crore) Capital Receipts (`13,595 crore) Non -Debt Receipts (`49 crore)...

Chapter 1
(PDF 0.85 MB)

-14,911 1,198.63 4.70 20 Primary Defi cit (19-12) -2,727 -4,402 -9,121 -207.20 2.88 State Finances Audit Report for the year ended 31 March 202 1 8 GST compensation is the revenue of the State Govt. under GST (Compensation to State) Act, 2017. However, in addition to receiving the GST...

Chapter 3
(PDF 0.94 MB)

of Heavy Engineering Corporation (HEC) Limited, Ranchi arrear payment of ` 1.96 crore (license fee - ` 0.76 crore, water charges - ` 1.10 crore and GST on license fee - ` 0.10 cro re) was demanded on Residential / Non -residential buildings transferred by HEC to GoJ for the year 2020 -21 which...

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08 August 2022
Performance
Haryana
Report No. 4 of the year 2022 on Performance Audit on Functioning of Transport Department (Government Of Haryana)

depots 2.6.1 58 VIII Details of short recovery of rent, Service Tax/GST during 2016-19 2.8.1 59 IX Details of short recovery of rent, Service Tax/ GST during 2019-21 2.8.1 60 X Details of buses which did not earn traffic receipt as prescribed 2.9 61 XI Statement showing rates of Motor Vehicle...

Sector:
Transport & Infrastructure
Chapter II
(PDF 0.24 MB)

Thus, amount of ` 43.94 34 lakh was short recovered from the lessees on account of lease rent and GST ( Appendix IX ). On this being pointed out, an amount of ` 8.46 35 lakh was deposited via recovery from two lessees. Records relating to iss ue of show cause notices and cancelled contract of...

Appendices
(PDF 0.15 MB)

No. Particulars Rent due Rent deposited as per receipts available Short deposit of rent Service Tax due GST due Total ST and GST Actual deposit of GST/ST as per receipts available Short deposit of ST/GST 1 Cycle Stand, Yamunanagar 54,18,750 28,15,000 26,03,750 2,86,875 6,31,125 9,18,000...

Table Of Contents
(PDF 0.03 MB)

depots 2.6.1 58 VIII Details of short recovery of rent, Service Tax/GST during 2016-19 2.8.1 59 IX Details of short recovery of rent, Service Tax/ GST during 2019-21 2.8.1 60 X Details of buses which did not earn traffic receipt as prescribed 2.9 61 XI Statement showing rates of Motor Vehicle...

Executive Summary
(PDF 0.05 MB)

v Executive Summary Transport Department ensures compliance with the provisions of the Central Motor Vehicles Act, 1988 (MV Act), Central Motor Ve hicles Rules (CMVR) 1989, the Haryana Motor Vehicles Act, 2016 and Hary ana Motor Vehicles Rules 2016. ...

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08 August 2022
Financial
Haryana
Report No. 3 of the year 2022 on State Finances Audit Report for the year ended 31 March 2021 (Government of Haryana)

including public debt a nd public account liabilities were 31.21 per cent of the GSDP (excluding GoI back-to-back loans of ` 4,352 crore in lieu of GST compensation shortfall which are not to be repaid by the State from its sources). The debt grew by 11 per cent over previous year. The State...

Sector:
Finance
Chapter-II
(PDF 1.68 MB)

by ` 851.53 crore (21.29 per cent) during 2020-21 compared to previous year * Excluding GoI back-to-back loans of ` `` ` 4,352 crore in lieu of GST compensation shortfall which were not to be treated as debt of t he State for any norms, as per the guidelines (August 2020). 2.2 Sources and...

Chapter-I
(PDF 0.33 MB)

* Includes ` `` ` 4,352 crore as back-to-back loans to State from Go I in lieu of GST compensation shortfall. Goods and Service Tax (GST) Compensation is the revenue of the Stat e Government under GST (Compensation to States) Act, 2017. However, in addition to receiving the GST Compensation...

APPENDICES
(PDF 0.93 MB)

Total - Section B 97,911.47 1,12,872.01 Total 97,911.47 1,12,872.01 1 Includes ` 4,352 crore as back-to-back loans to State from Go I in lieu of GST compensation shortfall. Appendices 125 Appendix 2.2 (Reference: Paragraph 2.3.2.1; Page 19) Time Series Data on State Government finances (` ``...

Executive Summary
(PDF 0.06 MB)

including public debt and pub lic account liabilities were 31.21 per cent of the GSDP (excluding GoI back-to-back loans of ` 4,352 crore in lieu of GST compensation shortfall which are not to be repaid by the State from its sources). The debt grew by 11 per cent over previous year. The State...

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08 August 2022
Compliance
Haryana
Report No. 5 of the year 2022 on Revenue Sector for the year ended 31 March 2021 (Government of Haryana)

to application of incorrect rate of tax 2.8 26-27 Under assessment of tax due to less Gross Turnover 2.9 27-28 Subject Specific Compliance Audit on GST Refunds 2. 10 28-40 Subject Specific Compliance Audit on Transitional Credit 2.11 40-52 Report for the year 2020-21 (Revenue Sector) ii...

Sector:
Taxes and Duties
Chapter II
(PDF 0.37 MB)

of 11 (Revenu e: 08 + Expenditure: 03) units (11,760 assessment cases were audited out of total 57,659 assessment cases) out of 45 units relating to GST/VAT/Sales ta x assessments and other records revealed under assessment/evasion of tax an d other irregularities involving ₹ 524.18 crore in...

Chapter I
(PDF 0.39 MB)

Refund processed manually for FY 2020-21 Sr. No. Particulars GST (` `` ` in crore) Cases SGST CGST IGST 1. Balance outstanding at the beginning of the year 226 34.5 42.94 171.25 2. Claims received during the year 0 0 0 0 3. Refund allowed/rejected manually during the year 226 34.5 42.94 171.25...

Overview
(PDF 0.06 MB)

Report contains 17 illustrative audit paragraphs including three Subject Specific Compliance Audits relating to non/short le vy of taxes, interest, GST refunds, Transitional Credit, penalty, non/short le vy and internal control of excise duty, stamp duty etc. with revenue implicati ons of `...

Keywords
(PDF 0.06 MB)

5 of the year 2022 Preface Article 151 of the Constitution of India. Overview: Non/short levy of taxes, interest, GST refunds, T ransitional Credit, penalty, non /short levy and internal control of excise duty and stamp duty. Chapter 1: Trend of revenue receipts , Analysis of arrears of...

Table Of Contents
(PDF 0.04 MB)

to application of incorrect rate of tax 2.8 26-27 Under assessment of tax due to less Gross Turnover 2.9 27-28 Subject Specific Compliance Audit on GST Refunds 2. 10 28-40 Subject Specific Compliance Audit on Transitional Credit 2.11 40-52 Report for the year 2020-21 (Revenue Sector) ii...

Appendices
(PDF 0.16 MB)

of cases Total No. of cases (for selected units) No. Sampled cases (Sent by GST wing) No. cases selected for audit Pre-auto-mation Post-auto-mation Pre-auto-mation Post-auto-mation Pre-auto-mation Post-auto-mation Pre-auto-mation Post-auto-mation Any other 526 731 496 703 27 16 13 8 On...

Glossary
(PDF 0.03 MB)

Limited ETC Excise and Taxation Commissioner ETOs FIRCs Excise and Taxation Officers Foreign Inward Remittance Certificate FOB Free on Board GoI GST GSTIN GTO Government of India Goods and Service Tax Goods and Service Tax Identification Number Gross Turnover HSVP Haryana Shahri Vikas...

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04 August 2022
Performance
Jharkhand
Report No. 3 of 2022 - Report of the C&AG on Implementation of Rural Electrification schemes in Jharkhand for the year ended 31 March 2020

The contract price was revised (N ovember 2018) to ₹ 5,245.63 crore due to introduction of GST and increase in the quantity and scope of work after field survey. Works under RGGVY (XII FYP) and DDUGJY were not com plete (June 2020). 6.1.2 State schemes Funds received and utilised under...

Sector:
Power & Energy
Chapter 6
(PDF 0.11 MB)

The contract price was revised (N ovember 2018) to ₹ 5,245.63 crore due to introduction of GST and increase in the quantity and scope of work after field survey. Works under RGGVY (XII FYP) and DDUGJY were not com plete (June 2020). 6.1.2 State schemes Funds received and utilised under...

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04 August 2022
Compliance Performance
Jharkhand
Report No. 1 of 2022 - Report of the C&AG on General, Social, Economic and Revenue Sectors including SPSEs for the year ended 31 March 2020

Coverage of this Section 1.7 32 CHAPTER – II COMPLIANCE AUDIT COMMERCIAL TAXES DEPARTMENT Tax administration 2.1 33 Result of audit 2.2 33 Audit of GST refunds 2.3 35 Audit Report on General, Social, Economic and Revenue Sectors including SPSEs for the year ended 31 March 2020 ii Concealment of...

Sector:
Education, Health & Family Welfare |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
Overview
(PDF 0.11 MB)

(Paragraph 2.1.8) Overview ix SECTION-B: REVENUE SECTOR This section contains an Audit on GST refunds and 1 0 paragraphs relating to taxes on sales, trade etc., in Commercial Taxes Dep artment, state excise in Excise and Prohibition Department and mining receip ts in Mines and Geology...

Table of Contents
(PDF 0.06 MB)

Coverage of this Section 1.7 32 CHAPTER – II COMPLIANCE AUDIT COMMERCIAL TAXES DEPARTMENT Tax administration 2.1 33 Result of audit 2.2 33 Audit of GST refunds 2.3 35 Audit Report on General, Social, Economic and Revenue Sectors including SPSEs for the year ended 31 March 2020 ii Concealment of...

Appendices
(PDF 0.23 MB)

equipme nt was issued (February 2018) by the Principal, Dental Institute based on which the supplier was paid (July 2018) ₹ 1.65 crore including GST. However, during joint physical verif ication (October 2020), it was noticed that the supplier had not supplied approved items as det ailed...

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08 August 2022
Compliance
Report No.15 of 2022 - Compliance Audit on Finance and Communication, Union Government

This was mainly due to grants received for pension and other retirement benefits, VRS scheme of BSNL as well as MTNL employees and Grant for GST on 4G Spectrum for BSNL and MTNL. As such expenditure of DoT in 2020-21 was ₹53,504.15 cror e which was approximately 33 per cent higher than the...

Sector:
Finance
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08 August 2022
Compliance
Report No. 18 of 2022 - Compliance of the Fiscal Responsibility and Budget Management Act, 2003, Union Government, Department of Economic Affairs (Ministry of Finance)

Keeping this in view and the major tax reform policy measures particularly relating to GST and broadening of base in direct taxes, which is on the anvil, along with the beneficial impact of anticipated greater formalization of economy as a result of the recent demonetization measures, the...

Sector:
Finance
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