Audit Reports

TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii SECTION-A (General, Social and Economic Sectors) CHAPTER – I INTRODUCTION About this Report 1.1 1 Auditee Profile 1.2 1 Audit Coverage 1.3 1 Response of the Government to Audit...

APPENDICES APPENDICES (SECTION A) Appendix – 2.1.1 (Referred to paragraph 2.1.1; page 5) List of major findings of the committee constituted by the Secretary, Health, Medical Education and Family Welfare Department, Government of Jharkhand (i)...

SECTION C State Public Sector Enterprises 1.1 Functioning of State Public Sector Enterprises 1.1.1 General This Chapter presents the summary of the financial performance of Government Companies and Government controlled other Companies of the...

Chapter-I Overview 1 CHAPTER-I OVERVIEW This chapter describes the basis and approach to th e report and the underlying data provides overview of structure of Government accoun ts, budgetary processes, macro- fiscal analysis of key indices and Union ...

Chapter-IV Quality of Accounts and Financial Reporting Practices 51 CHAPTER-IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES A sound internal financial reporting system with re levant and reliable information significantly contributes to...

Chapter-V Financial Performance of Public Sector Undertakings 63 CHAPTER-V Financial Performance of Public Sector Undertakings This chapter discusses the financial performance of Public Sector Undertakings (PSUs) as revealed from their accounts....

i TABLE OF CONTENTS Contents Paragraph Page Preface ix Executive Summary xi-xv CHAPTER-I OVERVIEW Profile of the Union Territory of Jammu and Kashmir 1.1 1 Gross State Domestic Product of the Union Territory of Jammu and Kashmir 1.1.1 1 Basis and...

APPENDICES Appendices 79 Appendix 1.1 (Reference Paragraph: 1.5) Time Series Data 1 on the UT Government Finances (` `` ` in crore) Part-A Receipts Fiscal Aggregate 31/10/2019 to 31/03/2020) 2020-21 1. Revenue Receipts (a) + (b) 22,557.34 52,495.48...

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 1 Chapter-I: Introduction 1.1 CGHS coverage and salient features The Ministry of Health and Family Welfare (Ministry ) provides comprehensive health care facilities...

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,...

1 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 1 Chapter I: Indirect Taxes Administration and Revenue Trend This chapter gives an overview of the indirect taxes administration and the revenue trends in indirect tax collection ....

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 ...

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 both except taxes on the supply of alcoholic liquor for human consumption. GST came...

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...

APPENDICES 167 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 167 Appendix -I: Audit findings noticed during the period prior to 2020-21 (Refer Para No. 2.3) Amount in ` `.. Crore DAP NO. State Commissio nerate Amount Objected...

Table of Contents Contents Page Preface i Executive summary iii Chapter I : Indirect Tax es Administration and Revenue Trend 1-8 1.1 Nature of Indirect Taxes 1 1.2 Organizational Structure 2 1.3 Revenue Trend 3 1.4 Conclusion 8 Chapter II : Audit...

177 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 176 Glossary ACES Automation of Central Excise and Service Tax ADVAIT Advanced Analytics in Indirect Taxation AIO All-in -one Systems ATT Adjusted Total Turnover BIFA Business...

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.inReport of the Comptroller and Auditor General of IndiaUnion Government Department of Revenue (Indirect Taxes – Goods and Services Tax) Report No. 5 of 2022lR;eso t;rsDedicated to Truth in...

Report No. 10 of 2022 48 Chapter 7: Monuments Management Monuments and archaeological sites are finite and our non-renewable cultural resource. India’s rich repository of heritage include world heritage sites and monuments declared as of national...

Report No. 10 of 2022 38 Chapter 6: Identification 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 ...

ANNEXES Report No. 10 of 2022 87 Annexe 2.1 (Refer Para 2.3) Selection of Centrally Protected Monuments for joint physical inspection States/CategoryCircles coveredWorld Heritage Sites under ASIAdarshand Ticketing Monuments Monuments reported traced ...

Report No. 10 of 2022 58 Chapter 8: Antiquities Management Antiquities are mostly acquired and maintained by various national/State level museums across the country. Besides, antiquities found during excavations are kept and displayed by ASI at its...