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
 IDYEARPARADETAIL
Select120092.2 (PA)Review of "Asssessment, levy and collection of tax on Works Contract"
Select220092.2.7Non -detection of unregistered works contractors
Select320092.2.7.1Nion- registration of the contractors resulting in non-levy of tax.
Select420092.2.8Suppression of turnover
Select520092.2.9Cross verificcation within the department (Form DVAT-48/XII-A)
Select620092.2.9.1Non-registration of the contractors resulting in non- levy of tax
Select720092.2.9.2Non-levy of penalty on submission of Form XIIA/DVAT-48
Select820092.2.10Allowance of credit without verifying challans
Select920092.2.11Weak internal control
Select1020092.2.11.1Working of the Enforcement Branch
Select1120092.2.11.2Internal Audit
Select1220092.2.12Suppression and non-assessment of turnover
Select1320092.2.13Irregular allowance of dedection
Select1420092.2.14Irregular claim of tax deducted at source
Select1520092.2.15Irregular benefit of composition
Select1620092.2.16Short levy of tax
Select1720092.3 (PA)Review of "Transition from Delhi Sales Tax to Delhi Value Added Tax"
Select1820092.3.6Trends of Revenue
Select1920092.3.7.1Creation of awareness among the stake holders
Select2020092.3.7.2Creation of manual and training of the staff
Select2120092.3.7.3Staff management
Select2220092.3.8DVAT system
Select2320092.3.9Registration of New Dealers
Select2420092.3.10.1Short commings in form DVAT-16
Select2520092.3.10.2Absence of Provisions for watching the utilization certificats in respect of statuary forms issued to the dealers.
Select2620092.3.10.3Non availabily of record in the assessment folders.
Select2720092.3.10.3Non availabily of returns.
Select2820092.3.10.3Non availabilty of annual audit accounts.
Select2920092.3.10.4Scruitiny of the returns.
Select3020092.3.10.4Excess claim of input tax credit
Select3120092.3.10.4Non varification of capital assests of claim of ITC
Select3220092.3.10.4Application of incorrect rate of tax
Select3320092.3.10.4Short Payment of tax.
Select3420092.3.10.4Non payment of Tax on sale of capital assests.
Select3520092.3.10.4Non submission of return of commodity wise taxable turnover and tax
Select3620092.3.11Non existence of provisions for submission of certain evidence.
Select3720092.3.12Filing of reconciliation returns in DVAT-51
Select3820092.3.13Tax Audit
Select3920092.3.14Acceptance and disposal of appeal cases.
Select4020092.3.15Enforcement branch/VAT fraud task force.
Select4120092.3.16Internal Audit
Select4220092.3.17Conclusion IAC
Select4320092.3.18Summary of recommendation.
Select4420092.9Short-levy/ non-recorery of interest on delayed remittance of Government revenue
Select4520092.11Non-reversal of input tax credit
Select4620092.12Incorrect carry forward of tax credit
Select4720092.13Irregular claim of reduction of tax/ increase of refund through revised return
Select4820092.14Non-paymenet of interest
Select4920102.13.1Irregular claim of exemption/ concessional rate of tax on statutory forms (F-form)
Select5020102.13.1Irreular claim of exepmton/ concessional rate of tax on staturoy forms (C-Form)
Select5120102.13.1Irreular claim of exepmton/ concessional rate of tax on staturoy forms( E-I,EII Forms)
Select5220102.13.1Irreular claim of exepmton/ concessional rate of tax on staturoy forms (H-Form)
Select5320102.13.1Irreular claim of exepmton/ concessional rate of tax on staturoy forms (I-Form
Select5420102.13.2 
Select5520102.14Irregular claim of exemption of tax on branch transfer/ consignment sale to places not mentioned in the registration certificate e(RC)
Select5620102.15Application of incorrect rate of tax
Select5720102.16Excess claim of input tax credit
Select5820102.17Non-paymen of tax on sale of capital assets
Select5920102.18Allowance of credit of payment of tax to the dealers without verifying challans from bank scroll
Select6020102.19Irregular deduction claimed on account of TDS
Select6120102.2Irregular cliam of refund/ reduction of tax through revised return
Select6220102.21Incorrect cliam of exemption on `F` froms containing multiple month transctions
Select6320102.22Double claim of exemption on `F` from against same bills of transactions
Select6420102.23Sort payment of tax
Select6520102.24Non-reduction of tax cedit in respect of good transferred on `F` froms
Select6620102.25Irregular decution allowed on account of labour and services
Select6720102.26Irregular adjustment to tax credit on account of purchase of second hand goods
Select6820102.27Incorrect claim of input tax credit on purchase of capital goods
Select6920112.12Performance Appraisal on `Utilistion of Declaration Forms in Inter-State Trade and Commerce`
Select7020112.12.4Scope Methodoloty of audit
Select7120112.12.6Absence of databse for varification of declaration form.
Select7220112.12.6.1Cencessional rate of tax claim on fake forms.
Select7320112.12.6.2Misutilization of forms.
Select7420112.12.6.3Concealment of sale.
Select7520112.12.6.4Execss claim of concession.
Select7620112.12.7Incomplete data in TINXSYS
Select7720112.12.8Record not produced
Select7820112.12.9Internal Controll
Select7920112.12.9.1Absence of Database of black listed dealers.
Select8020112.12.9.2Improper maintenace of records in From Branch.
Select8120112.12.9.3Non moniroting of utilization of declaration forms.
Select8220112.12.9.4Extention of time for submission of DVAT-51
Select8320112.12.9.5Unused declaration forms not taken back
Select8420112.12.9.6Internal Audit
Select8520112.12.10Conclusion
Select8620112.12.11Summary of recommendation.
Select8720112.13Compliance Deficiency/ in transaction audit
Select8820112.13.1Irregular claim of exemption/concessional rate of tax on Statury forms
Select8920112.13.1F-forms
Select9020112.13.1C-Froms
Select9120112.13.1E1-E2 forms
Select9220112.13.1H-forms
Select9320112.13.1I-forms
Select9420112.13.2Incorrect claim/exemption of tax on defective statury forms.
Select9520112.13.3Irrgular claim of exemption on inter state sale/branch transfer not/short/accounted for
Select9620112.14Incorrect cliam of exemption on `F` froms containing multiple month transctions
Select9720112.15Application of incorrect rate of tax
Select9820112.16Irregular deduction claimed on account of TDS
Select9920112.17Irregular colaim of reduction of tax/ increase of refund through revised return
Select10020112.18Short payment of tax
Select10120112.19Non reversl of tax credit in respect of goods transferred on `F` forms
Select10220112.2Non-reduction of ITC on goods destroyed/ reduced from stock
Select10320112.21Excess claim of input tax credit on purchase of capital goods
Select10420112.22Excess claim of input tax credit
Select10520122.19Incorrect claim of exemption on `F` forms containing multiple month transactions
Select10620122.2Non reversl of tax credit in respect of goods transferred on `F` forms
Select10720132.3Audit on `Objection and Appeal cases`
Select10820132.4Incorrect cliam of exemption on `F` froms containing multiple month transctions
Select10920141.2Audit on Assessment, Levy, Collection of Tax on Works Contract
Select11020141.2.1.1(i)Loss of revenue due to non registration of work contractor Rs 9.26 crores
Select11120141.2.1.1(ii)(a)(b)Loss of revenue due supression of turn over and non filing of return
Select11220141.2.1.1(iii)Assessment without cross varification of details in returns with the data available with department.
Select11320141.2.1.2Non deduction of TDS
Select11420141.2.2.1(a)(b)Irregular allowance of dedection
Select11520141.2.2.2Under assessment of turnover
Select11620141.2.3Non production of record.
Select11720141.2.4(i)Internal Audit
Select11820141.2.4(ii)Enforcement branch.
Select11920141.3Loss of revenue on account of allownace of inadmissible concessional rate of tax on inter-state sales
Select12020151.2(PA)Performance Audit on Sysem of Assesssment under VAT
Select12120151.2.2.1Non compliance of departmental instructions
Select12220151.2.2.2(i)Outstanding demand in assessed case
Select12320151.2.2.2(ii)Outstanding objection cases
Select12420151.2.2.2(iii)Non levy of interest on delayed payment of demands
Select12520151.2.2.2(iv)Pending demands against dealars whose registration is cancelled
Select12620151.2.3Computatized DVAT system
Select12720151.2.3.1(i)(a)On line issue of statuary forms in excess of purchase amount
Select12820151.2.3.1(i)(b)On line issue of statuary forms in excess of purchase amount
Select12920151.2.3.1(i)(c)On line issue of statuary forms in excess of purchase amount
Select13020151.2.3.1(ii)Accptance of return of dealars whose registration has benn cancelled
Select13120151.2.3.1(iii)Issue of statuary forms to dealers whose demands were pending
Select13220151.2.3.1(iv)Invalid cancellation date
Select13320151.2.3.1(v)Non capturing of ward no against the dealer
Select13420151.2.3.1(vi)Allowance of refund to dealars whose registation has been cancelled
Select13520151.2.4Deficency in statuary forms submitted by the dealers
Select13620151.2.4.1Allowlance of concession or exemption of tax against defective forms
Select13720151.2.4.2Excess allowance of concessional rate of tax
Select13820151.2.4.3F-forms
Select13920151.2.4.4H-forms
Select14020151.2.4.5E-I,E-II
Select14120151.2.4.2Excess allownce of cencessional rate of tax
Select14220151.2.5Internal Controll and Enformcement
Select14320151.2.5.1IAC
Select14420151.2.5.2Enforcement
Select14520151.2.5.3Audit Function
Select14620151.2.6Conclusion
Select14720151.2.7Recommendations
Select14820161.2System for collection of arrrears of revenue
Select14920161.2.2Non initiating of recovery process against the defaulting dealers
Select15020161.2.3(i)Lack of data authancity
Select15120161.2.3(ii)Lack of data authancity
Select15220161.2.4Injudicious release of refunds to the cancelled dealer without determinig tax liabilities
Select15320161.2.5Non recover of interest on delayed payments on demands
Select15420161.2.6Under utilization of recovery branch
Select15520161.3Irregular allownace of concessional rate of tax
Select15620161.4Non-recorvery of demand and consequential loss of inerest