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Audit Reports

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Page 9 of 42, showing 10 records out of 414 total

29 June 2022
Performance
Punjab
Report No. 7 of 2021- Performance Audit on 74th Constitutional Amendment Act, 1992, Government of Punjab

However, due to implementation of GST Act, the octroi on electricity consumption was abolished in July 2017. Audit noticed that as against the expected revenue of ` 216.41 crore during two years’ period (2015-17) projected by Fifth SFC, ULBs in the State \ \ \ 1 Out of ` 1, 009.49 crore, `...

Sector:
Local Bodies
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28 June 2022
Compliance
Kerala
Report No. 2 of 2022 - Compliance Audit Report, Government of Kerala

Out of 338 restaurants as per GST data , 122 FBOs in selected districts did not feature in the database of the Food Safety Department ( Appendix 2. 3 ). 21 Earlier, such licences for commencement of businesses issued by local bodies were licences issued under ‘Licences to Dangerous and...

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05 July 2022
Financial
Delhi
Report No.2 of the year 2021 - State Finances Audit Report for the year ended 31 March 2020, Government of National Capital Territory of Delhi

in receipt of compensation by ` 3,254 crore (77.80 per cent) over the previous year in lieu of loss of revenue arising out of implementation of GST. The share of NCTD’s own tax revenue to total revenue receipts decreased from 86.36 per cent in 2015-16 to 77.58 per cent in 2019-20. During...

Sector:
Finance
Chapter-2: Finances of the NCT of Delhi
(PDF 0.53 MB)

in receipt of compensation by ` 3,254 crore (77.80 per cent) over the previous year in lieu of loss of revenue arising out of implementation of GST. The share of NCTD’s own tax revenue to total revenue receipts decreased from 86.36 per cent in 2015-16 to 77.58 per cent in 2019-20. During...

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22 July 2022
Compliance Performance
Goa
Report No.1 of 2022 - Government of Goa

2.10 85 DEPARTMENT OF MINES AND GEOLOGY Non-levy of royalty and interest on minor mineral ` 21.26 lakh 2.11 86 DEPARTMENT OF FISHERIES Non-levy of GST on supply of services 2.12 87 Audit Report for the year ended 31 March 2020 ii CHAPTER – III PUBLIC SECTOR UNDERTAKINGS AND GOVERNMENT...

Sector:
Finance |
Industry and Commerce |
Agriculture and Rural Development |
Education, Health & Family Welfare |
Taxes and Duties
Chapter 2 Revenue Sector of Report No. 1 of 2022 - Government of Goa
(PDF 0.45 MB)

Figures under the head 0005-Central GST, 0008-Integrated GST, 0020-Co rporation tax, 0021-Taxes on income other than corporation tax, 0032-Taxes on we alth, 0037-Customs, 0038-Union excise duties, 0044-Service tax and 0045-Share of net proc eeds assigned to State booked in the Finance...

Overview of Audit Report 2019-20
(PDF 0.08 MB)

of Fisheries had to forego levy of Goods and Service Tax (GST) of ` 26.80 lakh on renting of immovable property, due t o delay in registration under GST. (Paragraph 2.12) PUBLIC SECTOR UNDERTAKINGS AND GOVERNMENT COMMERCIAL AND TRADING ACTIVITIES DEPARTMENT OF INDUSTRIES GOA INDUSTRIAL...

Table of Contents of Report No. 1 of 2022- Government of Goa
(PDF 0.05 MB)

2.10 85 DEPARTMENT OF MINES AND GEOLOGY Non-levy of royalty and interest on minor mineral ` 21.26 lakh 2.11 86 DEPARTMENT OF FISHERIES Non-levy of GST on supply of services 2.12 87 Audit Report for the year ended 31 March 2020 ii CHAPTER – III PUBLIC SECTOR UNDERTAKINGS AND GOVERNMENT...

Chapter 1 Social, General And Economic Sectors (Non-PSUs) of the State Government of Report No.1 of 2022 - Government of Goa
(PDF 2.01 MB)

mtr. was selected (September 2018) for a monthly rent of ` 9.44 lakh plus GST. The DoP took possession of the premises in October 2018 and an agreement was signed (April 2019) with a lock in period of three years till September 2021. It was extendable by another three years on mutually a greed...

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20 July 2022
Financial
Kerala
Report No. 1 of 2022 - State Finances Audit Report, Government of Kerala

The back to back Loan ( _5,766 crore) received from GoI in lieu of GST compensation has not been considered as Debt for working out the indicator. In the year 2020-21, the overall debt of the State including the outstanding liability of off budget borrowings is _3,24,855.06 crore. The effectiv e...

Sector:
Finance
Chapter II - Finances of the State
(PDF 11.43 MB)

increased by 15.44 per cent (Effective increase would be 5.90 per cent considering the exclusion of the back to back loan received in lieu of GST compensation from GoI)  Repayment of Public Debt decreased by 11.53 per cent Public Account  Public Account Receipts increased by 34.05...

Chapter I - Overview
(PDF 3.05 MB)

crore ** Including CGST of ₹3,325.63 crore *** Including ₹6,721.38 crore of Comp ensation for loss of revenue arising out of implementation of GST ^ Effective Borrowings and other liabilities would be ₹35,203.69 crore as the Department of Expenditure, GoI had decided that GST compensation...

Appendices
(PDF 4.07 MB)

Total – Section B 422980.49 * Effective Public Debt Receipts would be ₹63,969.36 crore as the Department of Expenditure, GOI had decided that GST compensation of ₹ 5,766 crore given to the State as back to back loan under debt receipts would not be treated as debt of the State for an y...

Executive summary
(PDF 0.12 MB)

The back to back Loan (₹5,766 crore) received from GoI in lieu of GST compensation has not been considered as Debt for working out the indicator. In the year 2020-21, the overall debt of the State including the outstan ding liability of off budget borrowings is ₹3,24,855.06 crore....

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20 July 2022
Performance
Kerala
Report No. 4 of the year 2022 - Functioning of the University of Kerala

(Paragraph 2. 7) Rent arrears of `19.09 crore (excluding GST) from December 2014 yet to be received towards land leased in 2010 for construction of 35 th National Games Stadium. (Paragraph 2. 8) Annual Administration fee of `11.63 crore is pending collection from Self - financing and unaided...

Sector:
Education, Health & Family Welfare
Executive Summary
(PDF 0.26 MB)

(Paragraph 2. 7) Rent arrears of `19.09 crore (excluding GST) from December 2014 yet to be received towards land leased in 2010 for construction of 35 th National Games Stadium. (Paragraph 2. 8) Annual Administration fee of `11.63 crore is pending collection from Self - financing and unaided...

Chapter II - Planning, Academic Activities and Financial Management
(PDF 0.84 MB)

Rent due from December 2015 to December 2020 including arrears fo r December 2014 was `19.09 crore 20 and GST `3.40 crore. However, n o amount has been received (September 2021) as lease rent due from December 2015 onwards. The University had taken up the matter with the NGS and Government...

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25 March 2022
Financial
Manipur
Report No. 3 of 2021 - State Finance Audit Report, Government of Manipur.

State GST ( ` 852.58 crore) was the main contributor of the State’s Own Tax Revenue and the GST along with VAT receipts accounted for 91 per cent of the State’s total Own Tax Revenue. During 2019-20, receipts under SGST ( ` 852.58 crore) increased by ` 157.88 crore (22.72 per cent ) as...

Sector:
Finance
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15 March 2022
Compliance
Himachal Pradesh
Report No. 6 of 2021 - Compliance Audit of Social, General and Economic Sectors, Government of Himachal Pradesh.

(iii) Avoidable payment of Goods and Service Tax In four projects, the Company made avoidable payment of GST on bought-out items, which was not required as per the contracts. Clause 14.9 of Section-8 of the contract agreements for construction of sub- station/Transmission Line (TL) at Lahal,...

Sector:
Agriculture and Rural Development |
Art, Culture and Sports |
Social Infrastructure |
Education, Health & Family Welfare |
Power & Energy
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05 July 2022
Compliance
Delhi
Report No.1 of the year 2021 - Report on Revenue, Economic, Social and General Sectors and PSUs for the year ended 31 March 2019, Government of NCT of Delhi

After subsuming in GST, tax receipts under the head ‘Othe r taxes and duties on commodities and services’ reduced to ` 10.68 crore in 2018-19 from ` 259.18 crore in 2017-18. The respective Departments reported the following r easons for variation during the year: SGST/ Sales Tax The...

Sector:
Social Welfare |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
Chapter-I Revenue Sector
(PDF 0.28 MB)

After subsuming in GST, tax receipts under the head ‘Othe r taxes and duties on commodities and services’ reduced to ` 10.68 crore in 2018-19 from ` 259.18 crore in 2017-18. The respective Departments reported the following r easons for variation during the year: SGST/ Sales Tax The...

Chapter II Introduction
(PDF 1.94 MB)

Chapter-II Public Sector Undertakings 21 Chapter II Introduction 2.1 Functioning of State Public Sector Undertakings 2.1.1 General 2.1.1.1 State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations....

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05 July 2022
Compliance
Report of the Comptroller and Auditor General of India on Revenue, Economic, Social and General Sectors and PSUs for the year ended 31 March 2019

After subsuming in GST, tax receipts under the head ‘Othe r taxes and duties on commodities and services’ reduced to ` 10.68 crore in 2018-19 from ` 259.18 crore in 2017-18. The respective Departments reported the following r easons for variation during the year: SGST/ Sales Tax The...

Sector:
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
Chapter-I Revenue Sector
(PDF 0.28 MB)

After subsuming in GST, tax receipts under the head ‘Othe r taxes and duties on commodities and services’ reduced to ` 10.68 crore in 2018-19 from ` 259.18 crore in 2017-18. The respective Departments reported the following r easons for variation during the year: SGST/ Sales Tax The...

Chapter II Introduction
(PDF 1.94 MB)

Chapter-II Public Sector Undertakings 21 Chapter II Introduction 2.1 Functioning of State Public Sector Undertakings 2.1.1 General 2.1.1.1 State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations....

Download Full Report (PDF 3.97 MB)