Annual Revenue from GST and other Commercial Taxes — Measures to achieve revenue optimization

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....ns have been issued from time to time for improving compliance management system to ensure that the self-compliance envisaged under the tax laws are not misused. In this regard, it is felt that the GST Audit mechanism require certain interventions. 2. Effective GST Audit : Effective GST Audit presupposes a systematic examination of taxpayers' records, returns and documents etc., which results in discovery of undeclared liabilities either by error, omission or by deliberate deception. This can better be achieved by Visit to the business premises of the Auditee to understand the establishment, business practices, methodical review of internal controls etc. Since, the Audit proceedings U/s 65 of the KGST Act, 2017, is a time bound p....

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....o-ordination Committee of officers has been constituted vide No. Adcom (A, I&C)/PA/CR-03/2023-24, dated 5-5-2023 and a mandate is given to the Committee to co-ordinate with all the DGSTOs for selection of themes and cases for Audit in terms of the SOP given therein. The Joint Commissioners (DGSTOs) have already been instructed to conduct an in-depth analysis of prominent sectors of businesses in their divisions and select a theme or an issue of specific sector having implications for the revenue across the State. The CoO constituted for the purpose will co-ordinate with all the Divisional heads in preparation of Thematic Audit plan for meticulous execution. 4. Audit Monitoring Committee : Audit is treated to be completed, when on....

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....tics/GSTN BIFA and the information from Local Intelligence Network (Informants), their effective use could contribute enormously to overall organizational performance. The goal of the work programme set out here is to provide mechanism and measures that would help to develop a culture of continuous improvement and incremental progress in performance. The jurisdictional Joint Commissioners shall draw-up clear strategies, provide objectives and bench marks to the field officers and shall encourage sharing of information, initiatives, experiences and best practices and also facilitate an environment of effective GST Audit to improve compliance management systems. Performance Review of DGSTOs shall be taken up on the basis of parameters and goa....

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....claimed : (specify brief findings) (vii) Similarly add rows, if required 12. Particulars Integrated tax with POS Central Tax State Tax Cess (a) Total amount of tax involved for the discrepancy found (In Rs.) : (b) Tax paid during audit : Tax dues (12a - 12b) : 13. (a) Total interest payable : (b) Interest paid during audit : Interest dues (13a -13b) : 14. (a) Penalty Payable : (b) Penalty paid during audit : Penalty dues (14a-14b) : 15. Total amount paid during audit : 16. Total amount due (Tax + Interest + Late fees + Penalty) : 17. Specify Reasons in case of Nil Report :                     DCCT/ACCT/CTO &....

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....1A/DRC-01/ Adjudication Order Tax dues (12a - 12b) : 11. (a) Total interest payable : (b) Interest paid against DRC-01A/DRC-1/ Adjudication Order : Interest dues (13a-13b) : 12. (a) Penalty Payable : (b) Penalty paid against Adjudication Order : Penalty dues (14a-14b) : 13. Total amount paid during Adjudication Proceedings (Tax + Interest + Penalty) : 14. Total amount Due (Tax+ Interest + Penalty) : 15. Specify Reasons in case of Nil Report :                      DCCT/ACCT/CTO                      DGSTO - ______....

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.... : 2019-20 : 2020-21 : 2021-22 : 2022-23 : 6. Status of pending cases : Pending at the stage of ADT-1 : Pending at the stage of desk-review : Pending for approval of Audit plan : Pending at the stage of examination of books of account : Examination of books of account completed but Draft Audit Report is pending : Pending at the stage of preparation of ADT-2 : 7. Notable findings in respect of cases where ADT-2 is issued : Findings in brief (case-wise report may be placed in such cases only as per following format)         Joint Commissioner of Commercial Taxes (Admin), DGSTO ANNEXURE-5 ADJUDICATION REPORT FORMAT (CONSOLIDATED) (To be submitted to the Head Office) 1. Name of DGSTO ....