Audit Reports

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...............

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 (...............

iii Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) iii Executive Summary Goods and Services Tax (GST) is a tax on supply of goods or services or...............

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...............

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...............

cloak room, Wi-Fi, parking, pathways, guide, interpreter, audio guide services, publicity material not available atDelhi Delhi 3 6 Damaged QR code scanner at Sultan Garhi, Delhi Circle also declared as ‘worst’ ticketed monument. Haryana Chandigarh -- 3 Karnataka Bengaluru, Dharwad, Hampi2...............

Report No. 10 of 2022 19 encroachment in 546 monuments. The follow-up audit also revealed that certain monuments found to be encroached upon in Delhi, Bhopal, Jabalpur and Kolkata Circles have not been included in the updated list 14 of 321 monuments. In Aurangabad, Mumbai, Bhopal, Jabalpur,...............

and Notification of Monuments and Antiquities India’s rich repository of heritage includes an estimated 4 lakh plus heritage structures and 58 lakh plus antiquities 35, mostly under the control of Central and State level authorities, museums, religious bodies, etc. The identification and...............

Report No. 10 of 2022 v Executive Summary Introduction:Our archaeological heritage include over 4 lakh plus structures and 58 lakh plus antiquities, mostly under the control of Central and State level authorities, museums, religious bodies, etc. In view of our unique and...............

audit, to assess the preservation and conservation status, 184 CPM were selected for joint physical inspection out of the 1655 CPM selected earlier 5. The selection, spread over seven States under different categories of monuments, is depicted in Annexe 2.1. 2.4 Audit Methodology The entry...............

Report No. 10 of 2022 28 Chapter 5: Financial Management India’s cultural heritage is not only an important marker of her past but also provides an opportunity for generating...............

Further, there was still no system of recording footfalls in non-ticketed monuments (refer Para 5.3.1). Report No. 10 of 2022 12 Ministry/ASI in its reply (January 2022) submitted that the Bill to amend the AMASR Act, 1958 was placed before the Parliament in January 2018. The Lok Sabha...............

a visit to Sun Temple, Konark revealed following: ¾Some public amenities like toilet blocks, facilities for physically challenged, parking, cloak room facility and interpreter services were not available. ¾There were unauthorised constructions and encroachments on the entrance of the monument...............

Also, out of 5,915 antiquities pointed out in previous Report as kept in store of Excavation Branch, 4,272 were still at the store room of which only 449 were documented. ¾The expenditure on exploration/excavation was still below one per cent of total expenditure of ASI (refer Para 5.1.1). In...............

Report No. 10 of 2022 iii PREFACE The Office of the Comptroller and Auditor General of India (CAG) had undertaken (2012-13) a Performance Audit of Preservation and Conservation of Monuments and Antiquities and the Report (No. 18 of 2013) containing...

Article 51A (f) of the Constitution of India stipulates that ‘it shall be the duty of every citizen of India to value and preserve the rich heritage of our composite culture’. The Constitution has also divided the jurisdiction over these monuments, cultural heritage, and...............

Report No. 10 of 2022 112 List of Abbreviations AA Assistant Archaeologist AT The Antiquities and Art Treasures Act AHMASRThe Ancient and Historical Monuments and Archaeological Sites and Remains Act AMASR The Ancient Monuments and Archaeological...