Report 1 of 2026: Report of Comptroller and Auditor General of India, Composite Audit Report: UT Revenues of UT of Jammu and Kashmir for the period ended March 2023
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What did the audit examine?
The audit examined the revenue collection and compliance processes related to Goods and Service Tax (GST) in the Union Territory of Jammu and Kashmir for the period ended March 2023.
Who / what it concerns
Government of Union Territory of Jammu and Kashmir
What the auditor found
- Ineligible taxpayers continuing under Composition Levy Scheme
- Taxpayers filing 'nil' returns or not filing returns despite generating EWBs, involving tax implication of ₹2.29 crore
- Three taxpayers generated 5,739 EWBs with tax effect of ₹67.99 crore, of which ₹3.75 crore was not reported in GSTR-3B
- Mis-match in Input Tax Credit (ITC) availment between GSTR-2A and GSTR-3B, leading to excess ITC of ₹22.29 crore during 2018-19 to 2021-22
- Deficiency in staff strength for enforcement wings ranging from 29% to 92%
- Non-renewal of Bank Guarantees worth ₹28.32 lakh
- Short levy of tax of ₹24.29 lakh on account of Compensation Cess
- Compliance deviations involving tax implication of ₹439.36 crore
Points worth noting
- ₹439.36 crore in tax implications from compliance deviations
- ₹22.29 crore in excess ITC due to mismatch between GSTR-2A and GSTR-3B
- ₹3.75 crore not reported in GSTR-3B for 5,739 EWBs generated by three taxpayers
| Source body | Comptroller & Auditor General of India (CAG) — audit reports |
| Reference number | — |
| Status | closed (section: audit_report) |
| Year | 2026 |
| Closing date | — |
| Documents | 1 |
Highlights & Points worth asking
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Documents
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2026
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