Audit Reports
Compliance
Andhra Pradesh
Report No 2 of 2016 - Revenue Sector Government of Andhra Pradesh
Date on which Report Tabled:
Wed 30 Mar, 2016
Date of sending the report to Government
Government Type
State
Sector
Taxes and Duties
Overview
The Report contains significant findings of audit of Receipts and Expenditure of major revenue earning Departments under Revenue Sector.
The instances mentioned in this Report are those, which came to notice in the course of test audit during the period 2014-15 as well as those which came to notice in earlier years but could not be
reported in the previous Audit Reports; instances relating to the period subsequent to 2014-15 have also been included, wherever necessary.
The report contains 41 paragraphs involving Rs.122.44 crore relating to non/short levy of taxes, interest, penalty, etc., including a Performance Audit on “Implementation of VAT (including IT Audit of VATIS)”. The total revenue receipts of the composite State of Andhra Pradesh for the period from 1 April 2014 to 1 June 2014 amounted to Rs.24,977.05 crore. State tax and non-tax revenue accounted for 62 per cent of this (Rs.12761.15 crore and Rs.2794.62 crore respectively). The remaining 38 per cent was received from Government of India as State share of divisible Union taxes (Rs.3852.96 crore) and Grants-in-aid (Rs.5568.32 crore). The total revenue receipts of the residuary State of Andhra Pradesh for the period from 2 June 2014 to 31 March 2015 amounted to Rs.65,695.40 crore. State tax and non-tax revenue accounted for 58 per cent of this (Rs.29,856.87 crore and Rs.8181.35 crore respectively). The remaining 42 per cent was received from Government of India as State share of divisible Union taxes (Rs.11,446.29 crore) and Grants-in-aid (Rs.16,210.89 crore). Test check of 350 units of Commercial Taxes Department, Prohibition and Excise Department, Registration and Stamps Department, Transport Department, Land Revenue Department and other departmental offices conducted during 2014-15 revealed preliminary audit findings involving non-levy/short levy of taxes, duties etc., amounting to Rs.936.10 crore in 1487 cases.Download Audit Report
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Index (0.53 MB) Download
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Preface (0.05 MB) Download
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Overview (0.13 MB) Download
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Chapter 1 General (0.20 MB) Download
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Chapter 2 Taxes VAT on Sales Trade (1.09 MB) Download
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Chapter 3 State Excise Duties (0.19 MB) Download
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Chapter 4 Stamp Duty and Registration Fees (0.16 MB) Download
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Chapter 5 Taxes on Vehicles (0.15 MB) Download
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Chapter 6 Land Revenue (0.20 MB) Download
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Chapter 7 Other Tax and Non-Tax Receipts (0.34 MB) Download
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Annexure and Glossary (0.19 MB) Download