Lok Sabha Question No. 2798 (UNSTARRED), answered on 2018-08-03
Subject: Goods and Services Tax Network
Ministry: FINANCE
Asked by: KIRIT PREMJIBHAI SOLANKI, OM BIRLA

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 2798

TO BE ANSWERED ON FRIDAY, THE 3 rd  AUGUST, 2018 /SHRAVANA 12, 1940 (SAKA)

## Goods and Services Tax Network

## 2798.  DR. KIRIT P. SOLANKI: SHRI OM BIRLA:

Will the Minister of FINANCE be pleased to state:

- (a) the total number of businesses, individuals and unofficial entities that are registered with the Goods and Services Tax Network (GSTN);
- (b) the percentage of total registered businesses, individuals and unofficial entities that are using the GSTN to file their returns and pay taxes;
- (c) whether the GSTN has suffered any technical glitches since it became operational and if so, the present capacity of GSTN and steps taken to reduce such glitches in the future; and
- (d) whether the GSTN includes a provision for an offline utility for entry of details to reduce inadvertent errors that might occur during online filing and if so, the details thereof?

## ANSWER

## MINISTER OF STATE IN MINISTRY OF FINANCE (SHRI SHIV PRATAP SHUKLA)

- a)  The  number  of  taxpayers  registered  under  GST,  as  per  their  constitution,  as  on 29.07.2018, are given in the Annexure-1.
- b) All  the  taxpayers  are  filing  their  GST  Returns  through  the  GST  Infrastructure,  either through the GST Portal, or through their GSP (GST Suvidha Provider). The month-wise percentage filing for the Financial Year 2018-19, as on 26.07.2018, is
3. given in the Annexure-2.
- c) GST  Portal  faced  unplanned  downtime  due  to  technical  glitches  on  six  separate occasions  since  it  became  operational.  Immediately  upon  receiving  the  alert  of malfunctioning on the above dates of the Hardware/Software Component through GST System  monitoring  apparatus,  the  technical  team  of  GSTN,  MSP  Infosys  and  OEM manufacturer  were  activated  to  diagnose  and  resolve  the  problem.  Root  cause  was identified and expeditiously rectified. To prevent future incidents, additional monitoring has been  established. The  processes  for routine maintenance  of the effected Software/Hardware  component  has  been  recalibrated  to  ensure  safeguards  against similar issues in future.
- d)  Offline Utilities had/have been made available for the following Forms:

| GSTR-1   |
|----------|
| GSTR-4   |

| GSTR-3B     |
|-------------|
| GSTR-11     |
| GSTR-6      |
| GST TRAN-01 |
| GST TRAN-02 |
| GST ITC-01  |
| GST ITC-03  |
| GST ITC-04  |

*****

## Number of Taxpayers as on 29.07.2018

| Constitution of Business              |   No. of Tax Payers |
|---------------------------------------|---------------------|
| Foreign Company                       |                1572 |
| Foreign Limited Liability Partnership |                  82 |
| Government Department                 |                6025 |
| Hindu Undivided Family                |               70646 |
| Limited Liability Partnership         |               47229 |
| Local Authority                       |                5760 |
| Partnership                           |             1146531 |
| Proprietorship                        |             9152672 |
| Public Sector Undertaking             |                2639 |
| Public Limited Company                |               70794 |
| Private Limited Company               |              596897 |
| Society/ Club/ Trust/ AOP             |              107392 |
| Statutory Body                        |                1068 |
| Unlimited Company                     |                 100 |
| Any other body notified by committee  |                 110 |

## ANNEXURE-1

| Others      |    29970 |
|-------------|----------|
| Grand Total | 11239487 |

## ANNEXURE-2

## Percentage filing compared to taxpayers liable to file Return (as on 26.07.2018)

| Return Type   | Taxpayer    | Tax Period   | Tax Period   | Tax Period   |
|---------------|-------------|--------------|--------------|--------------|
| Return Type   | Taxpayer    | July'17      | August'17    | Sept'17      |
| GSTR 1        | Regular     | 76.47%       | 71.90%       | 79.62%       |
| GSTR 3B       | Regular     | 85.00%       | 91.29%       | 90.64%       |
| GSTR 4        | Composition |              |              | 83.55%       |

| Return Type   | Taxpayer    | Tax Period   | Tax Period   | Tax Period   |
|---------------|-------------|--------------|--------------|--------------|
| Return Type   | Taxpayer    | October'17   | Nov'17       | Dec'17       |
| GSTR 1        | Regular     | 69.41%       | 76.78%       | 75.79%       |
| GSTR 3B       | Regular     | 85.14%       | 87.30%       | 85.80%       |
| GSTR 4        | Composition |              |              | 82.05%       |

| Return Type   | Taxpayer    | Tax Period   | Tax Period   | Tax Period   |
|---------------|-------------|--------------|--------------|--------------|
| Return Type   | Taxpayer    | January'18   | February'18  | March'18     |
| GSTR 1        | Regular     | 71.68%       | 69.40%       | 67.40%       |
| GSTR 3B       | Regular     | 84.52%       | 83.25%       | 81.38%       |
| GSTR 4        | Composition |              |              | 73.42%       |

|             |         | Tax Period   | Tax Period   | Tax Period   |
|-------------|---------|--------------|--------------|--------------|
| Return Type |         | April'18     | May'18       | June'18      |
| GSTR 1      | Regular | 48.46%       | 44.98%       | 36.17%       |
| GSTR 3B     | Regular | 79.27%       | 75.94%       | 69.39%       |

| GSTR 4   | Composition   | 68.80%   |
|----------|---------------|----------|