Audit Reports

Overview

The Report No. 4 of the Comptroller & Auditor General of India for the year ended 31 March 2018 (Revenue Sector), Government of Uttar Pradesh has been prepared under Article 151 of the Constitution of India for laying on the table of Uttar Pradesh State Legislature.

This Report contains 17 paragraphs relating to State Excise, Tax on Sales, Trade, etc., Taxes on Vehicles, Goods and Passenger, Stamp and Registration Fees and Mining Receipts including one paragraph on “Preparedness for transition to Goods and Services Tax”. The total financial implication of the Audit findings is Rs.195.88 crore.  Of this the concerned Department accepted audit observations amounting to Rs.140.34 crore.

The State Commercial Taxes Department did not provide Audit with either access to the Goods and Services Tax Network (GSTN) or to any data dump related to the Goods and Services Tax (GST) data in its possession despite persistent persuasion. As the GST data was not shared, we were unable to audit and therefore no independent verification vis-à-vis actual databases or documents was possible.

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• Report No. 4 of 2019 - Revenue Sector, Government of Uttar Pradesh

• Index
• Preface
• Overview
• Chapter 1 General
• Chapter 2 State Excise
• Chapter 3 Tax on Sales, Trade, Etc
• Chapter 4 Other Tax Receipts
• Chapter 5 Mining Receipts
• Appendices