Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether every dealer liable to pay tax shall submit to the
Assessing Authority, in addition to returns for the tax periods, an
annual return of his turnover in the prescribed form on or before
December 31
3 Payment and recovery of tax • Non adherence to the laid
provisions under the Act
• Verify whether any amount payable under the Act or the Rules
as tax, fee, penalty, interest, composition money, fine, sale
proceeds or any other money is deposited with challan in the
prescribed form
• Verify whether the manner of payment is one of the following
In cash in any treasury or sub- treasury or State Bank of
India or its subsidiary Bank or any Public Sector Bank or any
other Bank authorized by Reserve Bank of India and notified
by the State Government, authorized to accept deposits
under the Act
By draft drawn in favour of the depositor on such bank
By cheque either issued by the depositor to self on such
bank drawn in his favour on such bank
By book transfer in case of Government Departments
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