Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps • Mis-utilization of Forms evaded the central sales • Verify before giving the benefit of export sales the AO has verified form H and other supporting documents ie. Bill of lading , airway bill , export order etc. 8 Concessional form • Risk of tax evasion • Mis-utilization of Forms • Verify whether the raw material purchased against the concessional form has been utilized for manufacturing purpose • Mention the cases where it has been disposed off otherwise • Whether the finished goods manufactured out of raw material purchased against concessional forms has been sold by way of local or interstate sale or otherwise 9 Deposit of return by Assessee • Department not getting details of assesses to ascertain tax liability • Revenue loss • Verify whether the assesses has deposited his return along with due tax within prescribed time • Mention that cases of wilful default whether the AO has initiated the penal provision or not • Mention the cases of non /short levy of tax due to application of incorrect rate of tax misclassification of goods 10 Composite scheme • Mis-utilisation of Scheme benefits • Verify that facility of composite rate is applied to only those Page 608 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps dealers who have applied for such scheme • Verify that the assesses who applies for composite scheme has not claimed for ITC 11 Ratios • Reflection of Improper ratios/ trends • Calculate and verify whether the ratio between raw material and finished product is commensurate or not • Calculate whether the ratio of profit shown in profit and loss is commensurate with trade practices of respective trade in which concerned dealer is dealing • Calculate whether turnover is commensurate to the stock position of dealer 12 TDS Misappropriation of government money • Verify whether the person not responsible for deducting TDS has deposited in amount of TDS in government treasury within prescribed time limit Page 609 of 705
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Volume -1 Introduction to Audit Man
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Volume - 2 : Audit Checklists for I
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Section B: Essential Formats/ Forms
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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