PAC

PAC PARA DETAIL

Annexure

Reports
Annexure
Ward
Zone
Paras Detail
Para Replied
Remarks Report
Ward Paras
Zone Paras
Paras on Move
ATN
Note Sheet

Detail

Wards/Branches

Reply Received

Remarks

	ID	YEAR	PARA	DETAIL
Select	1	2009	2.2 (PA)	Review of "Asssessment, levy and collection of tax on Works Contract"
Select	2	2009	2.2.7	Non -detection of unregistered works contractors
Select	3	2009	2.2.7.1	Nion- registration of the contractors resulting in non-levy of tax.
Select	4	2009	2.2.8	Suppression of turnover
Select	5	2009	2.2.9	Cross verificcation within the department (Form DVAT-48/XII-A)
Select	6	2009	2.2.9.1	Non-registration of the contractors resulting in non- levy of tax
Select	7	2009	2.2.9.2	Non-levy of penalty on submission of Form XIIA/DVAT-48
Select	8	2009	2.2.10	Allowance of credit without verifying challans
Select	9	2009	2.2.11	Weak internal control
Select	10	2009	2.2.11.1	Working of the Enforcement Branch
Select	11	2009	2.2.11.2	Internal Audit
Select	12	2009	2.2.12	Suppression and non-assessment of turnover
Select	13	2009	2.2.13	Irregular allowance of dedection
Select	14	2009	2.2.14	Irregular claim of tax deducted at source
Select	15	2009	2.2.15	Irregular benefit of composition
Select	16	2009	2.2.16	Short levy of tax
Select	17	2009	2.3 (PA)	Review of "Transition from Delhi Sales Tax to Delhi Value Added Tax"
Select	18	2009	2.3.6	Trends of Revenue
Select	19	2009	2.3.7.1	Creation of awareness among the stake holders
Select	20	2009	2.3.7.2	Creation of manual and training of the staff
Select	21	2009	2.3.7.3	Staff management
Select	22	2009	2.3.8	DVAT system
Select	23	2009	2.3.9	Registration of New Dealers
Select	24	2009	2.3.10.1	Short commings in form DVAT-16
Select	25	2009	2.3.10.2	Absence of Provisions for watching the utilization certificats in respect of statuary forms issued to the dealers.
Select	26	2009	2.3.10.3	Non availabily of record in the assessment folders.
Select	27	2009	2.3.10.3	Non availabily of returns.
Select	28	2009	2.3.10.3	Non availabilty of annual audit accounts.
Select	29	2009	2.3.10.4	Scruitiny of the returns.
Select	30	2009	2.3.10.4	Excess claim of input tax credit
Select	31	2009	2.3.10.4	Non varification of capital assests of claim of ITC
Select	32	2009	2.3.10.4	Application of incorrect rate of tax
Select	33	2009	2.3.10.4	Short Payment of tax.
Select	34	2009	2.3.10.4	Non payment of Tax on sale of capital assests.
Select	35	2009	2.3.10.4	Non submission of return of commodity wise taxable turnover and tax
Select	36	2009	2.3.11	Non existence of provisions for submission of certain evidence.
Select	37	2009	2.3.12	Filing of reconciliation returns in DVAT-51
Select	38	2009	2.3.13	Tax Audit
Select	39	2009	2.3.14	Acceptance and disposal of appeal cases.
Select	40	2009	2.3.15	Enforcement branch/VAT fraud task force.
Select	41	2009	2.3.16	Internal Audit
Select	42	2009	2.3.17	Conclusion IAC
Select	43	2009	2.3.18	Summary of recommendation.
Select	44	2009	2.9	Short-levy/ non-recorery of interest on delayed remittance of Government revenue
Select	45	2009	2.11	Non-reversal of input tax credit
Select	46	2009	2.12	Incorrect carry forward of tax credit
Select	47	2009	2.13	Irregular claim of reduction of tax/ increase of refund through revised return
Select	48	2009	2.14	Non-paymenet of interest
Select	49	2010	2.13.1	Irregular claim of exemption/ concessional rate of tax on statutory forms (F-form)
Select	50	2010	2.13.1	Irreular claim of exepmton/ concessional rate of tax on staturoy forms (C-Form)
Select	51	2010	2.13.1	Irreular claim of exepmton/ concessional rate of tax on staturoy forms( E-I,EII Forms)
Select	52	2010	2.13.1	Irreular claim of exepmton/ concessional rate of tax on staturoy forms (H-Form)
Select	53	2010	2.13.1	Irreular claim of exepmton/ concessional rate of tax on staturoy forms (I-Form
Select	54	2010	2.13.2
Select	55	2010	2.14	Irregular claim of exemption of tax on branch transfer/ consignment sale to places not mentioned in the registration certificate e(RC)
Select	56	2010	2.15	Application of incorrect rate of tax
Select	57	2010	2.16	Excess claim of input tax credit
Select	58	2010	2.17	Non-paymen of tax on sale of capital assets
Select	59	2010	2.18	Allowance of credit of payment of tax to the dealers without verifying challans from bank scroll
Select	60	2010	2.19	Irregular deduction claimed on account of TDS
Select	61	2010	2.2	Irregular cliam of refund/ reduction of tax through revised return
Select	62	2010	2.21	Incorrect cliam of exemption on `F` froms containing multiple month transctions
Select	63	2010	2.22	Double claim of exemption on `F` from against same bills of transactions
Select	64	2010	2.23	Sort payment of tax
Select	65	2010	2.24	Non-reduction of tax cedit in respect of good transferred on `F` froms
Select	66	2010	2.25	Irregular decution allowed on account of labour and services
Select	67	2010	2.26	Irregular adjustment to tax credit on account of purchase of second hand goods
Select	68	2010	2.27	Incorrect claim of input tax credit on purchase of capital goods
Select	69	2011	2.12	Performance Appraisal on `Utilistion of Declaration Forms in Inter-State Trade and Commerce`
Select	70	2011	2.12.4	Scope Methodoloty of audit
Select	71	2011	2.12.6	Absence of databse for varification of declaration form.
Select	72	2011	2.12.6.1	Cencessional rate of tax claim on fake forms.
Select	73	2011	2.12.6.2	Misutilization of forms.
Select	74	2011	2.12.6.3	Concealment of sale.
Select	75	2011	2.12.6.4	Execss claim of concession.
Select	76	2011	2.12.7	Incomplete data in TINXSYS
Select	77	2011	2.12.8	Record not produced
Select	78	2011	2.12.9	Internal Controll
Select	79	2011	2.12.9.1	Absence of Database of black listed dealers.
Select	80	2011	2.12.9.2	Improper maintenace of records in From Branch.
Select	81	2011	2.12.9.3	Non moniroting of utilization of declaration forms.
Select	82	2011	2.12.9.4	Extention of time for submission of DVAT-51
Select	83	2011	2.12.9.5	Unused declaration forms not taken back
Select	84	2011	2.12.9.6	Internal Audit
Select	85	2011	2.12.10	Conclusion
Select	86	2011	2.12.11	Summary of recommendation.
Select	87	2011	2.13	Compliance Deficiency/ in transaction audit
Select	88	2011	2.13.1	Irregular claim of exemption/concessional rate of tax on Statury forms
Select	89	2011	2.13.1	F-forms
Select	90	2011	2.13.1	C-Froms
Select	91	2011	2.13.1	E1-E2 forms
Select	92	2011	2.13.1	H-forms
Select	93	2011	2.13.1	I-forms
Select	94	2011	2.13.2	Incorrect claim/exemption of tax on defective statury forms.
Select	95	2011	2.13.3	Irrgular claim of exemption on inter state sale/branch transfer not/short/accounted for
Select	96	2011	2.14	Incorrect cliam of exemption on `F` froms containing multiple month transctions
Select	97	2011	2.15	Application of incorrect rate of tax
Select	98	2011	2.16	Irregular deduction claimed on account of TDS
Select	99	2011	2.17	Irregular colaim of reduction of tax/ increase of refund through revised return
Select	100	2011	2.18	Short payment of tax
Select	101	2011	2.19	Non reversl of tax credit in respect of goods transferred on `F` forms
Select	102	2011	2.2	Non-reduction of ITC on goods destroyed/ reduced from stock
Select	103	2011	2.21	Excess claim of input tax credit on purchase of capital goods
Select	104	2011	2.22	Excess claim of input tax credit
Select	105	2012	2.19	Incorrect claim of exemption on `F` forms containing multiple month transactions
Select	106	2012	2.2	Non reversl of tax credit in respect of goods transferred on `F` forms
Select	107	2013	2.3	Audit on `Objection and Appeal cases`
Select	108	2013	2.4	Incorrect cliam of exemption on `F` froms containing multiple month transctions
Select	109	2014	1.2	Audit on Assessment, Levy, Collection of Tax on Works Contract
Select	110	2014	1.2.1.1(i)	Loss of revenue due to non registration of work contractor Rs 9.26 crores
Select	111	2014	1.2.1.1(ii)(a)(b)	Loss of revenue due supression of turn over and non filing of return
Select	112	2014	1.2.1.1(iii)	Assessment without cross varification of details in returns with the data available with department.
Select	113	2014	1.2.1.2	Non deduction of TDS
Select	114	2014	1.2.2.1(a)(b)	Irregular allowance of dedection
Select	115	2014	1.2.2.2	Under assessment of turnover
Select	116	2014	1.2.3	Non production of record.
Select	117	2014	1.2.4(i)	Internal Audit
Select	118	2014	1.2.4(ii)	Enforcement branch.
Select	119	2014	1.3	Loss of revenue on account of allownace of inadmissible concessional rate of tax on inter-state sales
Select	120	2015	1.2(PA)	Performance Audit on Sysem of Assesssment under VAT
Select	121	2015	1.2.2.1	Non compliance of departmental instructions
Select	122	2015	1.2.2.2(i)	Outstanding demand in assessed case
Select	123	2015	1.2.2.2(ii)	Outstanding objection cases
Select	124	2015	1.2.2.2(iii)	Non levy of interest on delayed payment of demands
Select	125	2015	1.2.2.2(iv)	Pending demands against dealars whose registration is cancelled
Select	126	2015	1.2.3	Computatized DVAT system
Select	127	2015	1.2.3.1(i)(a)	On line issue of statuary forms in excess of purchase amount
Select	128	2015	1.2.3.1(i)(b)	On line issue of statuary forms in excess of purchase amount
Select	129	2015	1.2.3.1(i)(c)	On line issue of statuary forms in excess of purchase amount
Select	130	2015	1.2.3.1(ii)	Accptance of return of dealars whose registration has benn cancelled
Select	131	2015	1.2.3.1(iii)	Issue of statuary forms to dealers whose demands were pending
Select	132	2015	1.2.3.1(iv)	Invalid cancellation date
Select	133	2015	1.2.3.1(v)	Non capturing of ward no against the dealer
Select	134	2015	1.2.3.1(vi)	Allowance of refund to dealars whose registation has been cancelled
Select	135	2015	1.2.4	Deficency in statuary forms submitted by the dealers
Select	136	2015	1.2.4.1	Allowlance of concession or exemption of tax against defective forms
Select	137	2015	1.2.4.2	Excess allowance of concessional rate of tax
Select	138	2015	1.2.4.3	F-forms
Select	139	2015	1.2.4.4	H-forms
Select	140	2015	1.2.4.5	E-I,E-II
Select	141	2015	1.2.4.2	Excess allownce of cencessional rate of tax
Select	142	2015	1.2.5	Internal Controll and Enformcement
Select	143	2015	1.2.5.1	IAC
Select	144	2015	1.2.5.2	Enforcement
Select	145	2015	1.2.5.3	Audit Function
Select	146	2015	1.2.6	Conclusion
Select	147	2015	1.2.7	Recommendations
Select	148	2016	1.2	System for collection of arrrears of revenue
Select	149	2016	1.2.2	Non initiating of recovery process against the defaulting dealers
Select	150	2016	1.2.3(i)	Lack of data authancity
Select	151	2016	1.2.3(ii)	Lack of data authancity
Select	152	2016	1.2.4	Injudicious release of refunds to the cancelled dealer without determinig tax liabilities
Select	153	2016	1.2.5	Non recover of interest on delayed payments on demands
Select	154	2016	1.2.6	Under utilization of recovery branch
Select	155	2016	1.3	Irregular allownace of concessional rate of tax
Select	156	2016	1.4	Non-recorvery of demand and consequential loss of inerest