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GST came into effect on 1 July 2017, with several indirect taxes subsumed into GST, while the report also includes selected findings on Central Excise and legacy Service Tax. 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Thereport deals mainly with the issues involving levy and collection of Goods and Services Tax. A few audit findings with respect to Central Excise collections have been included to present a full picture of indirect taxes.  \nThe instances mentioned in this Report are those, which came to notice in the course of test audit conducted during 2022-23 and 2023-24.  \nThe audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.  \nReport No. 25 of 2025 (Indirect Taxes – Goods and Services Tax)  \nExecutive Summary  \nGoods and Services Tax (GST) is a tax on supply of goods or services or both except taxes on the supply of alcoholic liquor for human consumption. GST came into effect from 1 July 2017. Central Excise duty (except five Petroleum and tobacco products), Service Tax, Additional Customs Duty, Special Additional Duty of Customs (SAD) and most of the indirect taxes of States have been subsumed into GST. This report deals mainly with the issues involving levy and collection of Goods and Services Tax. A few audit findings with respect to Central Excise collections and legacy Service Tax have been included to present a full picture of indirect taxes.  \nThis report is divided into four chapters. Chapter I provides a brief description of the nature of indirect taxes, organisational structure of Central Board of Indirect Taxes and Customs (CBIC), trends in Indirect Taxes revenue and comparative growth of various components of Indirect Taxes. Chapter II describes the CAG’s audit mandate for audit of revenue receipts, audit universe, audit sample, and result","cbCaifX2hxits0HU","https://ap.wps.com/l/cbCaifX2hxits0HU","pdf",3673310,141,"English","# Preface\n# Executive summary\n# Chapter I : Indirect Taxes Administration and Revenue Trend\n## Nature of Indirect Taxes\n## Organizational Structure\n## Revenue Trend\n# Chapter II : Audit Mandate, Audit Universe and Response to Audit\n## Audit Mandate\n## Audit Universe\n## Audit Sample, Audit Efforts and Audit Products\n## Response of the Department on Audit observations\n## Follow-up of previous CAG’s Audit Reports\n## Response by Ministry to audit observations included in this report\n# Chapter III : Effectiveness of Compliance Verification Mechanism under GST\n## Effectiveness of Departmental monitoring mechanism in respect of taxpayers under Composition Levy Scheme (CLS)\n## Internal Audit under GST\n## Conclusion\n# Chapter IV : Department’s Oversight on GST Payments and Return Filing\n## Introduction\n## Legal framework\n## Context and significance\n## Audit objectives\n## Audit methodology and scope\n## Audit sample\n## Audit criteria\n## Audit findings\n## Impact on State Goods and Services Tax\n## Conclusion and summary of recommendations\n# Appendix-I : Audit findings noticed on Central Excise during the period 2022-23 and 2023-24\n# Appendix-II : Impact on State Goods and Services Tax\n# Glossary","[{\"question\":\"What is the scope of Report No. 25 of 2025?\",\"answer\":\"The report presents significant results of compliance audit covering levy and collection issues under GST. It also includes certain findings related to Central Excise collections and legacy Service Tax to provide a complete picture of indirect taxes.\"},{\"question\":\"How is the report structured across chapters?\",\"answer\":\"It is divided into four chapters: (I) indirect tax administration and revenue trends, (II) audit mandate and audit universe, (III) effectiveness of compliance verification mechanisms under GST, and (IV) oversight of GST payments and return filing.\"},{\"question\":\"What does the GST compliance verification assessment in Chapter III focus on?\",\"answer\":\"Chapter III evaluates the effectiveness of departmental monitoring for taxpayers under the Composition Levy Scheme (CLS) and the department’s performance with respect to internal audit, based on audit and follow-up compliance review.\"}]","Report No. 25 of 2025 - Compliance Audit - Indirect Taxes – Goods and Services Tax | PDF",355]