CAG finds ₹15.80 crore tax liability unassessed after registrations cancelled

This audit examined the compliance of six departments of the Government of Gujarat, including Finance, Revenue, and Roads and Building, for the period ended March 2023. It focused on tax collection, land allotment charges, and specific schemes like the E-Way Bill system and Composition Levy Scheme.

Government of Gujarat (specifically the Finance, Revenue, Roads and Building, Home, Science and Technology, and Energy and Petrochemicals Departments).

• CAG found that Stamp Duty of ₹34.07 crore was not levied or short levied in 142 land allotment cases.
• CAG identified that Conversion Tax of ₹12.52 crore was not levied or short levied in 147 cases involving change in land use.
• CAG noted that Penalty of ₹17.40 crore was not levied or short levied in 34 cases involving agricultural land for industrial use.
• CAG found that Premium of ₹28.79 crore was short levied in 210 cases related to conversion of agricultural land.
• CAG observed that Premium of ₹19.35 crore was not levied in cases involving rural land under 'new and restricted tenure'.
• CAG found that Interest of ₹5.74 crore was not levied or short levied in 21 cases.
• CAG noted that tax of ₹15.80 crore was not assessed on 1,901 E-Way Bills generated by cancelled taxpayers.
• CAG found that tax of ₹1.49 crore was suppressed by two taxpayers who filed nil returns despite generating E-Way Bills.
• CAG recommended the Government link the GSTN Portal and E-Way Bill Portal to improve access for tax officers.
• CAG recommended the Department develop real-time alerts for when Composition Scheme taxpayers breach turnover limits.

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