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Audit Reports

Reports older than 2009

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Page 1 of 4, showing 10 records out of 32 total

17 December 2024
Performance
Union
Report No. 17 of 2024 - Performance Audit on Export Promotion Capital Goods (EPCG) Scheme, Union Government (Department of Revenue – Indirect Taxes -Customs)

received only for 31 paras from Central Board of Indirect Taxes and Customs (CBIC)/DGFT out of which 27 paras have been fully/partially accepted by CBIC/DGFT. Response for remaining 41 paras are awaited. Similarly, 20 out of 26 recommendations have been accepted by CBIC/DGFT; response awaited in......

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28 March 2023
Performance
Union
Report No. 3 of 2023 - IT Audit of CBIC ACES-GST Application, Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax)

Sector:
Taxes and Duties
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19 September 2022
Compliance
Assam
Assam
Report No. 2 of 2022 - Audit Report on Revenue Sector, Government of Assam

  The Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2020 (Government of Assam) is brought out in six Chapters. The Report......

Sector:
Transport & Infrastructure |
Taxes and Duties
Chapter 2
(PDF 0 MB)

As per CBIC Circular dated 18 November 2019 followe d by State Circular dated December 2019 12, interest has to be calculated from the date immed iately after the expiry of sixty days from the date of receipt of th e application till the date the amount is credited to the bank account of......

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16 September 2022
Compliance
Meghalaya
Meghalaya
Report No.2 of 2022 - Audit Report on Revenue Sector for the year ended 31 March 2020, Government of Meghalaya.

This Report contains two Subject-Specific Compliance Audits on “Refunds under GST” and “Arrears of Assessment and Revenue under VAT Regime post GST Roll Out” and eight......

Sector:
Taxes and Duties
Glossary
(PDF 0 MB)

and Service Tax VAT Value Added Tax Chapter II- Taxation Department ACT Assistant Commissioner of Taxes AA Appellate Authority AO Assessing Officer CBIC Central Board of Indirect Taxes and Customs CGST Central Goods and Services Tax COT Commissioner of Taxes DC Deputy Commissioner ERTS Excise,......

Chapter-II- Taxation Department
(PDF 0 MB)

2.3.7 AUDIT FINDINGS – SYSTEMIC 2.3.7.1 Delay/Absence of post-audit of refund claims For centrally administered tax payers, CBIC has put in place a system of post-audit of refund orders. It was noticed during audit that no refund case was sent for post-audit in the State. Audit observed (March......

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22 September 2022
Compliance
Rajasthan
Rajasthan
Report No. 1 of the year 2022 - Compliance Audit of selected Departments of Government of Rajasthan for the year ended 31 March 2021, Government of Rajasthan.

This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from Compliance Audit of selected Departments of Government of Rajasthan (GoR). Compliance......

Sector:
Finance |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Taxes and Duties
Chapter-II
(PDF 0 MB)

12.7.7 Other Irregularities 2.7.7.1 Lack of validation check on common portal to calculate refundable amount ofiGST, CGST and SGST According to CBIC vide Circular No. 59/33/2018-GST dated 04 September 2018 and the Department vide Circular no. 6/2018 dated 26 September 2018, after the......

Appendices
(PDF 0 MB)

12.7.7 Other Irregularities 2.7.7.1 Lack of validation check on common portal to calculate refundable amount ofiGST, CGST and SGST According to CBIC vide Circular No. 59/33/2018-GST dated 04 September 2018 and the Department vide Circular no. 6/2018 dated 26 September 2018, after the......

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20 September 2022
Compliance
Karnataka
Karnataka
Report No. 3 of 2022 - Compliance Audit on Departments and Public Sector Undertakings for the year ended March 2020, Government of Karnataka.

This Report contains two parts.  Part-I of the Report contains 16 compliance audit paragraphs pertaining to Electronics, Information Technology and Biotechnology and Science & Technology Department, Urban Development......

Sector:
Power & Energy |
Transport & Infrastructure
Chapter I - Part II
(PDF 0 MB)

of PSUs (working+ non -working) 120 67 21 6112 94 52 (149 ) 106 The Mysore Paper Mills Limited. 107 CBIC Tumakuru Industrial Township Limited (CTITL), Karnataka Brahmin Development Board (KBDB), Karnataka Savitha Samaja Development Corporation Limited (KSSDCL), Karnataka Madiwala......

Cover page - Front
(PDF 0 MB)

48 Rail Infrastructure Development Company (Karnataka) Limited (RIDCKL) 49 Bangalore Suburban Rail Company Limited (BSRCL) (Non -Working) 50 CBIC Tumakuru Industrial Township Limited (CBIC) Power 51 Karnataka Power Corporation Limited (KPCL_ 52 KPC Gas Power Corporation Limited (KPCGPCL)......

Appendix
(PDF 0 MB)

48 Rail Infrastructure Development Company (Karnataka) Limited (RIDCKL) 49 Bangalore Suburban Rail Company Limited (BSRCL) (Non -Working) 50 CBIC Tumakuru Industrial Township Limited (CBIC) Power 51 Karnataka Power Corporation Limited (KPCL_ 52 KPC Gas Power Corporation Limited (KPCGPCL)......

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

                               Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2021 This Report contains 17 illustrative audit paragraphs including three......

Sector:
Taxes and Duties
Glossary
(PDF 0 MB)

Taxation Officers ATNs Action Taken Notes BEs Budget Estimates BIFR BRC Board of Industrial and Financial Reconstruction Bank Realisation Certificate CBIC Central Board of Indirect Taxes and Customs CENVAT Central Value Added Tax CGST Central Goods and Service Tax CL Country Liquor CST Act Central......

Chapter II
(PDF 0 MB)

of tax: Refund Amount = (Turnover of zero-rated supply of g oods + Turnover of zero- rated supply of services) * Net ITC / Adjusted Tota l Turnover). CBIC vide its circular No. 37/11/2018-GST dated 15. 03.2018 and Haryana Government vide its No. 356/GST-II dated 16 Decembe r 2019 instructed that......

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08 August 2022
Performance
Union
Report No. 6 of 2022- Performance Audit on Assessment of Assessees of Gems and Jewellery Sector, Union Government Department of Revenue - Direct Taxes .

various irregularities reported from time to time in respect of Gems and Jewellery sector. This Performance Audit on the ‘Assessment of assessees in Gems and Jewellery Sector’ was taken up for examination from the perspective of the assessment of direct taxes. The......

Sector:
Taxes and Duties
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08 August 2022
Compliance
Union
Report No.5 of 2022- Compliance Audit Report on Indirect Taxes - Goods and Services Tax, Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax)

Sector:
Taxes and Duties
Chapter 1-Indirect Taxes Administration and Revenue Trend
(PDF 0 MB)

Matters relating to the l evy and collection of GST are looked after by the CBIC. Indirect Tax laws are administered by the CBIC through its field offices. In view of implementation of GST, CBIC restructured its field offices into 21 Zones of GST headed by the Principal Chief Comm......

Chapter 3- Effectiveness of Compliance Verification Mechanism under GST
(PDF 0 MB)

37 With effect from 1 January 2022. Vide CBIC Notification No.40/2021 -Central Tax, Dated 29.12.2021. 005A 17 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 17 However, owing to the unprepared GST ecosystem and complexity of return forms, the originally envisaged key returns......

Grossery
(PDF 0 MB)

Customs ( Administration of Rules of Origin under Trade Agreements) Rules CBDT Central Board of Direct Taxes CBEC Central Board of Excise and Customs CBIC Central Board of Indirect Taxes and Customs CENVAT Central Value Added Tax CESTAT Customs Excise and Service Tax Appellate Tribunal CGST......

Chapter 2-Audit Mandate, Audit Universe and Response to udit
(PDF 0 MB)

2.2 Audit Universe The audit universe includes the Department of Revenue, CBIC, its subordinate organisations and field formations. The organisational structure of CBIC and the number of departmental units are discussed in Para 1.2 of this Report. Roles and duties of the CBIC and its field......

Chapter 5: Processing of Refund claims under GST
(PDF 0 MB)

Category wise details of refund applications received and payments made with respect to taxpayers under CBIC jurisdiction , during the period from 26 September 2019 to 31 July 2020 (post -automation), are detailed in Table 5.1: Table 5.1: Category wise details of application s received and......

Chapter 6-Transitional Credits under GST
(PDF 0 MB)

139 Vide Notification 48/2018 CT dated 10 th September 2018 140 Vide CBIC order No.01.2020 -GST dated 07 th February 2020 141 Taxpayers registered under existing Central Excise and Service Tax laws, now registered under Rule 24 of CGST Rules, 2017 142 Figures extracted (July 2021) from GSTN -......

Executive Summary
(PDF 0 MB)

of Transitional Credits under GST which were noticed during the examination of records pertaining to transitional credits under the jurisdiction of CBIC . With respect to the SSCA on processing of refund claims under GST , th e Ministry accepted audit observations with money value of ₹ 92.08......

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21 December 2021
Compliance
Madhya Pradesh
Madhya Pradesh
Report of the Comptroller and Auditor General of India on REVENUE SECTOR for the year ended 31 March 2019, Government of Madhya Pradesh, Report No.2 of the Year 2021

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