Audit Reports

Indirect Tax

Overview

Compliance Audit Report of the Comptroller and Auditor General of India containing audit observations and findings on the Central Excise and Service Tax revenue (Report No. 4 of 2019) for the year ended March 2018 was presented in Parliament on 1 July 2019.

This Report has 263 audit paragraphs containing 369 audit observations on Central Excise and Service Tax, having financial implication of Rs.465.55 crore. The Ministry/Department had, till November 2018, accepted 230 paragraphs involving revenue of Rs.345.22 crore and reported recovery of Rs.68.15 crore in 122 cases.

Download Audit Report

• Report No.4 of 2019 – Compliance Audit of Union Government, Department of Revenue (Indirect Taxes – Central Excise and Service T
  _{(1.94 MB) Download}

• Index
  _{(0.08 MB) Download}
• Preface
  _{(0.06 MB) Download}
• Executive Summary
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• Chapter 1 Central Excise and Service Tax Administration
  _{(0.23 MB) Download}
• Chapter 2 Audit Mandate, Audit Universe and Extent
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• Chapter 3 Monitoring Mechanism for Appeal Cases in CBIC
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• Chapter 4 Monitoring Mechanism for Recovery of Arrears in CBIC
  _{(0.15 MB) Download}
• Chapter 5 Effectiveness of Tax Administration and Internal Controls (Service Tax)
  _{(0.32 MB) Download}
• Chapter 6 Effectiveness of Tax Administration and Internal Controls (Central Excise)
  _{(0.33 MB) Download}
• Appendix
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• Glossary
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