Audit Reports

Meghalaya

Overview

This Report contains two Performance Audits on (i) ‘E-Way Bill System under Goods and Services Tax in Meghalaya’ and (ii) ‘Functioning of Regional Transport Offices’, two Subject Specific Compliance Audits on (i) ‘Department’s Oversight on GST Payments and Returns Filing (Phase II)’ and (ii) ‘District Mineral Foundation Fund in Meghalaya’ and four 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 ‘Stamps & Registration Department’, Chapter IV deals with ‘Forests & Environment Department’, Chapter V deals with ‘Mining & Geology Department’ and Chapter VI deals with ‘Transport 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 on Performance Audit on ‘E-Way Bill System under Goods and Services Tax in Meghalaya’, one Subject-Specific Compliance Audit on ‘Department’s Oversight on GST Payments and Returns Filing (Phase II)’ and one compliance audit paragraph on ‘Evasion of Taxable Turnover’.

Chapter III contains one compliance audit paragraph. The observation is on the issues of (i) ‘Short payment of Stamp Duty and Registration Fee’.

Chapter IV contains two compliance audit paragraphs. The observation is on the issues of
(i) ‘Short realisation of royalty on minor minerals by Government departments’ and (ii) ‘Non/short realisation of MMMRF on Minor Minerals’.

Chapter V contains one Subject-Specific Compliance Audit on ‘District Mineral Foundation Fund in Meghalaya’.

Chapter VI contains one Performance Audit on ‘Functioning of Regional Transport Offices’.

Download Audit Report

• Report of the Comptroller and Auditor General of India on State Revenues for the year ended 31 March 2024 – Government of Meghalaya
  _{(25.75 MB) Download}

• Table of Contents
  _{(0.61 MB) Download}
• Preface
  _{(0.28 MB) Download}
• Overview
  _{(0.69 MB) Download}
• Chapter I - General
  _{(0.91 MB) Download}
• Chapter II-Taxation Department
  _{(6.12 MB) Download}
• Chapter III - Stamps & Registration Department
  _{(1.17 MB) Download}
• Chapter IV - Forests & Environment Department
  _{(1.77 MB) Download}
• Chapter V - Mining & Geology Department
  _{(3.38 MB) Download}
• Chapter VI - Transport Department
  _{(3.35 MB) Download}
• Appendices
  _{(13.39 MB) Download}