CAG finds 69 out of 70 cases missing ₹7,692.48 crore records in Haryana GST audit
This audit examined the effectiveness of the E-Way Bill (EWB) system and the Haryana Excise and Taxation Department's oversight of GST payments and return filings. The review covered periods from 2017-18 to 2023, with specific data analysis focusing on 2018-19 to 2021-22.
Government of Haryana, specifically the Excise and Taxation Department and its District Excise and Taxation Commissioners (DETCs).
- Total financial implication of findings is ₹822.99 crore.
- 41 E-Way Bills worth ₹13.49 crore were generated after GST registration cancellation.
- 68 E-Way Bills worth ₹36.30 crore were generated by high-risk taxpayers (e.g., MCA defaulters, blacklisted entities).
- The Department failed to issue notices to 6,064 taxpayers who did not file GSTR-3B for over seven months.
- In 49,641 cases of cancelled registrations, taxpayers did not file the required GSTR-10 return.
- Interest of ₹3.17 crore was short-levied in two cases due to delayed tax payments.
- Mismatches amounting to ₹738.34 crore were identified in 196 cases of high-value data inconsistencies.
- Records involving ₹7,692.48 crore in ITC/tax liability were not produced by DETCs in 69 out of 70 cases, limiting the audit scope.
- 19 taxpayers delayed monthly returns by up to 293 days without discharging ₹1.64 crore in interest liability.
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Document details
| Official title | Report of the Comptroller and Auditor General of India Compliance Audit on GST (Government of Haryana Report No. 2 of 2026) |
| Source body | Comptroller & Auditor General of India (CAG) — audit reports |
| Reference number | Report No. 2 of 2026 |
| Status | None (audit_report) |
| Year | 2026 |
| Closing date | — |
| Documents | 1 |