GST Offences: Minister of State for Finance of India Pankaj Chaudhary presents Statistics in Lok Sabha

In reply to the following questions raised by P V Midhun Reddy and N Reddeppa, the Minister of State for Finance of India Pankaj Chaudhary stated the statistics related to Goods and Services Tax offences: –

1. The total number of Goods and Services Tax ( GST ) offence cases registered during each of the last five years;
2. The total amount of misappropriation detected, recovery made and the number of people arrested under those registered GST offence cases, State/ UT wise; and
3. The steps are taken/being taken by the Government to curb GST-related offences in the country?

The replies to the questions are as follows: –

Total number of Goods and Services Tax ( GST ) offence cases registered during each of the last five years by Central GST formations is as under:

The total amount of GST evasion detected, recovery/realisation made and the number of people arrested under these registered GST offence cases, State/ UT wise during 2017-18 to February 2023 are as under: –

Recent important measures taken by the Government to prevent GST-related offences are as

under:

1. Using robust data analytics and artificial intelligence to identify and track risky taxpayers and

detect tax evasion;

2. Carrying out a nationwide special drive against unscrupulous entities for availing and passing

on input tax credit (ITC) fraudulently on the strength of fake/bogus invoices. Further, availment of ITC has been restricted to invoices and debit notes furnished by the supplier in their statement of outward supplies;

3. Sharing of data with partner law enforcement agencies for more targeted interventions;

4. Mandatory Aadhaar-based authentication for new GST registrations as well as centralised suspension of registrations of registered persons who default in timely filing of returns;

5. Reduction in threshold limit for issue of e-invoice for B2B transactions from Rs. 20 crores to Rs. 10 crore w.e.f. 01.10.2022;

6. E-way bill integration and tracking with RFID has been introduced and the generation of e-way bills by non-compliant taxpayers has been restricted;

7. Making the beneficial owner liable for penal action and prosecution similar to that of the actual supplier/recipient, in cases where a supply has been made without the issuance of an invoice, or invoice has been issued without supply, or excess ITC has been availed/distributed; and

8. Section 83 of the CGST Act has been amended to provide that provisional attachment of property can be done in respect of any other person who has retained the benefits of such transactions.

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