Audit Reports

Meghalaya

Overview

This Report contains one Performance Audit on “Mining of Minor Minerals in Meghalaya” and one Subject Specific Compliance Audit on “Transitional Credit under GST” and three compliance audit paragraphs.

This Report is organised into five 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’ and Chapter V deals with ‘Forests and Environment Department’.

Chapter I contains observations on the trend of revenue receipts, Goods & Service Tax (GST), Revenue from GST, analysis of arrears of revenue, pendency of refund cases, details of evasion of tax detected by Department, response of Government/departments towards audit, analysis of the mechanism for dealing with the issues raised by audit, audit planning, result of audit and internal controls.

Chapter II contains one Subject-Specific Compliance Audits on (i) ‘Transitional Credit under GST’.

Chapter III contains two compliance audit paragraphs. The observation is on the issues of (i) ‘Short realisation of excise duty due to fraudulent sale of liquor at concessional rate’ and (ii) ‘Irregular issuance of permits to licensees with expired licences’.

Chapter IV contains one compliance audit paragraph. The observation is on the issue of (i) ‘Non-realisation of revenue from weighbridge licensees’.

Chapter V contains one Performance Audit paragraph. The observation is on the issue of (i) ‘Mining of Minor Minerals in Meghalaya’.

Download Audit Report

• Report of the Comptroller and Auditor General of India (Revenue Sector) for the year ended 31 March 2022 - Government of Meghalaya (Report No. 3 of 2023)
  _{(5.06 MB) Download}

• Table of Contents
  _{(0.04 MB) Download}
• Preface
  _{(0.24 MB) Download}
• Overview
  _{(0.20 MB) Download}
• Chapter I - General
  _{(0.31 MB) Download}
• Chapter II - Taxation Department
  _{(0.26 MB) Download}
• Chapter III - State Excise Department
  _{(0.18 MB) Download}
• Chapter IV - Transport Department
  _{(0.21 MB) Download}
• Chapter V - Forests and Environment Department
  _{(1.56 MB) Download}
• Appendices
  _{(0.49 MB) Download}