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Compliance
Kerala

Report No.6 of 2025-Combined Report of the Comptroller and Auditor General of India for the period ended March 2023

Date on which Report Tabled:
Tue 24 Feb, 2026
Date of sending the report to Government
Wed 24 Sep, 2025
Government Type
State
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Sector Finance

Overview

The Combined Report of the Comptroller and Auditor General of India for the period ended March 2023 contains significant results of the Compliance Audit of departments of Government of Kerala. The Report is divided into two parts. Part I covers Audit Observations under Revenue Sector including State Goods and Services Tax/VAT on Sales, Trade etc., Motor Vehicles Tax, State Excise duty and Stamp duty and Registration fees. It contains 21 paragraphs including two Subject Specific Compliance Audits involving revenue impact of ₹1,671.25 crore.

Part II of the Report relates to matters arising from audit of selected programmes and activities and compliance audit of four Government Departments, viz., Public Works, Forest and Wildlife, Environment and Climate Change, Science and Technology and Autonomous Bodies under them.

Chapter I of Part I deals with Trend of Revenue receipts, Analysis of arrears of Revenue, Arrears in Assessments, results of Audit and other paragraphs.

Chapter II of Part I deals with audit paragraphs on Goods and Services Tax & Taxes/ VAT on Sales, Trade, etc. It also includes a Subject Specific Compliance Audit on Department s oversight on GST payments and Return filing.

Chapter III of Part I deals with audit paragraphs related to Taxes on Vehicles. Major findings include Non realisation of Penalty and Additional fee on expiry of/ belated renewal of Certificate of Fitness of Transport vehicles, Non-collection of service charge for temporary/ special permits issued etc.

Chapter IV of Part I deals with Audit Paragraphs on State Excise. It includes a Subject Specific Compliance Audit on Enforcement Activities of the State Excise department.

Chapter V of Part I deals with audit paragraphs on Stamp duty and Registration fees. Major audit findings include Short collection/ loss of revenue due to misclassification of land.

Chapter I of Part II includes profile of four Departments under purview and trend of Expenditure, Audit Planning, Response of Government to Audit etc.

Chapter II of Part II includes compliance Audit Paragraphs of Transport Department, Forest and Wildlife department and Public Works Department.

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