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Compliance
Andhra Pradesh

Report No. 3 of the year 2022 - Compliance Audit Report of the Comptroller and Auditor General of India for the year ended March 2021 (Departments of Revenue and Transport) pertaining to Government of Andhra Pradesh

Date on which Report Tabled:
Fri 24 Mar, 2023
Date of sending the report to Government
Fri 03 Feb, 2023
Government Type
State
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Sector Transport & Infrastructure,Taxes and Duties

Overview

This Report has been prepared for submission to the Governor of Andhra Pradesh under Article 151 of the Constitution of India for being laid before the Legislature of the State. This Report contains significant Audit findings pointed out in the compliance audit of Commercial Taxes, Chief Commissioner of Land Administration (CCLA) and Registration & Stamps under Revenue, and Transport departments.

Chapter-I presents the details about profile of audited entities and summary of fiscal transactions made during the years 2019-20 and 2020-21 and also authority for audit, planning and conduct of audit, response of Department concerned to audit findings and summary of coverage of this Report.

Chapter-II contains compliance audit observations relating to Commercial Taxes Department including subject specific compliance audits on ‘Processing of refund claims’ and ‘Transitional credits’ under Goods and Services Tax (GST).

Chapter-III contains observations relating to Registration & Stamps Department, Chapter-IV relates to CCLA Department (Land Revenue related aspects) and Chapter-V contains observations relating to Transport Department including Andhra Pradesh State Road Transport Corporation (APSRTC).

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