Audit Reports

Meghalaya

Overview

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 compliance audit paragraphs.

This Report is organised into six chapters. Chapter I deals with ‘General’, Chapter II deals with ‘Taxation Department’, Chapter III deals with ‘State Excise Department’, Chapter IV deals with ‘Transport Department’, Chapter V deals with ‘Forest and Environment Department’ and Chapter VI deals with ‘Mining Department.’

Chapter I contains observations on the trend of revenue receipts, analysis on the arrears of revenue, pendency of refund cases, response of Government/departments towards audit, analysis of the mechanism for dealing with the issues raised by audit, audit planning and internal controls.

Chapter II contains two Subject-Specific Compliance Audits on (i) ‘Refunds under GST’ and (ii) ‘Arrears of Assessment and Revenue under VAT Regime post GST Roll Out’ as well as two compliance audit paragraphs. The two observations are on the issues of (i) ‘Evasion of tax on sale of Motor Spirit and High Speed Diesel’ and (ii) ‘Loss of revenue.’

Chapter III contains one compliance audit paragraph. The observation is on the issue of (i) ‘Loss of excise duty on alcohol and spirit’.

Chapter IV contains one compliance audit paragraph. The observation is on the issue of (i) ‘Short levy of penalty/fines’.

Chapter V contains one compliance audit paragraph. The observation is on the issue of (i) ‘Under-reporting of export of minor minerals by Forest checkgates’.

Chapter VI contains two compliance audit paragraphs. The two observations are on (i) ‘Loss of revenue’ and (ii) ‘Non-realisation of mineral cess’.

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• Table of Contents
• Preface
• Overview
• Chapter-I- General
• Chapter-II- Taxation Department
• Chapter-III-State Excise Department
• Chapter-IV-Transport Department
• Chapter-V- Forests & Environment Department
• Chapter-VI- Mining Department
• Appendices
• Glossary