Audit Reports

of ₹ 27.75 lakh in manipulation of pay bill 2.11 72-74 REVENUE & DISASTER MANAGEMENT DEPARTMENT Acquisition of private land without payment of compensation 2.12 74 -77 ii Appendices Appendix No. Subject Paragraph Page 1.1 Statement showing Audit jurisdiction of Accountant Gen eral (General............

2 2018-19 405.72 3 2019-20 454.89 As per the GST Act, any shortfall in revenue by the State is required to be compensated by the Central Government. Compensation under GST (Com pensation to the States) Act 2017 is payable when the actual revenue collected by the State under GST and pre-GST............

the Land Acquisition (LA) Act o f 1894 was being followed but from October 2015, the land acquisition is being do ne as per “The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement (RFCTLRR) Act, 2013”. Processes foll owed and the timelines for............

State GST or SGST); (iii) Integrated GST (IGST) 5, a tax on inter -St ate supply of Goods or Services or both by the Central Government and (iv) GST Compensation Cess 6. S GST is levied on intra -State supply of goods or services (except alcohol for human consumption and five specified petroleum............

Hence, the Technical Consultant (IIT Delhi) was of view that the conditions are not latent requiring compensation. DMRC replied (July 2020) that the present variation arose due to change in alignment because of non-availability of Delhi Police land an d the alignment was shifted to the other............

Paragraph Page Abbreviations iii-vi Overview vii-xiv Chapter 1 – Introduction Audited Entity Profile 1.1 1 Authority for audit 1.2 4 Audit Planning 1.3 4 Reporting 1.4 5 Structure of the Report 1.5 5 Response of the Ministry/Department to Provisional Paragraphs 1.6 6 Recoveries at the............

Further, the amounts computed as paid in excess to States/UTs for FY 18 were adjusted against dues vii of IGST pertaining to that year, instead of compensation payable in FY 21 or later as provided in the GST Compensation Act 2017. (Para 2.3.3)
In FY 20, against collection of cess of `95,553............

Actual expenditure was significantly higher than BEs under GIA to States ( `83,698 crore) on account of payment of GST compensation to States not envisaged earlier; “ Pension and other Retirement Benefits” ( `13,545 crore); “Defence Services” ( `10,577 crore) and “Industries” (............

The compensation was to be given by considering the base figure of revenue of a State for the year 2015-16, escalated by 14 per cent per annum for the next five years commencing from 01 July 2017. For the State of Kerala, the base year (2015-16) revenue to be subsumed by the GST regime was............

set -up for flood control 1 1.2 Audit Objectives 3 1.3 Audit Criteria 3 1.4 Audit scope and m ethodology 4 1.5 Acknowledgement 5 Chapter II - Planning and Capacity Building Planning 2.1 Inadequate provision for flood management in the State Water Policy 7 2.2 Non -preparation of State............