Lok Sabha Question No. 1196 (UNSTARRED), answered on 2017-12-22
Subject: Traders under GST
Ministry: FINANCE
Asked by: KIRIT SOMAIYA

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 1196

TO BE ANSWERED ON FRIDAY, THE 22 nd  DECEMBER, 2017 1 PAUSHA, 1939 (SAKA)

## Traders under GST

## 1196. DR. KIRIT SOMAIYA:

Will the Minister of FINANCE be pleased to state:

- a)  whether still many traders have not been added to Goods and Services Tax (GST) and if so, the details thereof;
- b)  the number of traders who have been added to GST till October, 2017; and
- c)  whether some traders were exempted from GST and if so, the details thereof along with the quantum of tax collected so far, since launching of GST in the country?

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

- (a) and (b) Every person who is liable to be registered under Section 22 or Section 24 of the Central Goods and Services Act, 2017 and the State Goods and Services Tax Act, 2017 shall apply for registration within thirty days from the date on which he becomes liable to registration. A total of 64,38,556 taxpayers who were registered under the existing Central Excise and VAT laws have migrated to GST regime till 31 st October, 2017. Further a total of 28,94,623 new taxpayers have been registered till 31 st  October, 2017.
- (c) Taxpayers having aggregate turnover of up to Rs. 20 lakhs in a financial year are not  liable  to  pay  GST  whereas  for  special  category  states  of  Arunachal  Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand (except Jammu and Kashmir for which the limit is up to Rs. 20 lakhs) the threshold limit is up to Rs 10 lakhs. The details of amount collected under GST since its implementation till 30 th  November, 2017 is given at Annexure.

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## GST collections (till 30th November, 2017)

(Figures in Rs. crore)

| State                       | CGST   |   IGST | SGST   |   CESS |
|-----------------------------|--------|--------|--------|--------|
| Jammu and Kashmir           | 251    |    410 | 473    |     38 |
| Himachal Pradesh            | 320    |   2074 | 520    |      5 |
| Punjab                      | 1100   |   2155 | 1990   |     51 |
| Chandigarh                  | 131    |    288 | 190    |      3 |
| Uttarakhand                 | 588    |   4245 | 1179   |     77 |
| Haryana                     | 2890   |  10878 | 4627   |   1449 |
| Delhi                       | 2917   |   5998 | 4093   |    414 |
| Rajasthan                   | 2112   |   3419 | 3156   |    582 |
| Uttar Pradesh               | 3632   |   5389 | 5845   |   3549 |
| Bihar                       | 594    |    307 | 1233   |    565 |
| Sikkim                      | 30     |    514 | 59     |      0 |
| Arunachal Pradesh           | 13     |     11 | 21     |      0 |
| Nagaland                    | 13     |     18 | 22     |      0 |
| Manipur                     | 19     |      4 | 36     |      0 |
| Mizoram                     | 11     |      3 | 19     |      0 |
| Tripura                     | 59     |     12 | 88     |      5 |
| Meghalaya                   | 43     |    149 | 68     |      7 |
| Assam                       | 616    |    906 | 987    |    146 |
| West Bengal                 | 2869   |   2894 | 4346   |   1090 |
| Jharkhand                   | 849    |   2929 | 1311   |   1689 |
| Odisha                      | 1280   |   2029 | 1896   |   2007 |
| Chhattisgarh                | 915    |   1818 | 1268   |   2288 |
| Madhya Pradesh              | 1515   |   2275 | 2357   |   1673 |
| Gujarat                     | 5464   |   9020 | 7375   |   1150 |
| Daman and Diu               | 33     |    411 | 52     |      0 |
| Dadra and Nagar Haveli      | 48     |    529 | 79     |      1 |
| Maharashtra                 | 13654  |  17183 | 18701  |   3702 |
| Karnataka                   | 5197   |   8520 | 7736   |   3110 |
| Goa                         | 304    |    699 | 435    |     10 |
| Lakshadweep                 | 2      |      0 | 2      |      0 |
| Kerala                      | 1827   |    964 | 2950   |     43 |
| Tamil Nadu                  | 5739   |   7605 | 8739   |   2062 |
| Puducherry                  | 80     |    497 | 131    |      3 |
| Andaman and Nicobar Islands | 34     |      3 | 39     |      0 |
| Telangana                   | 2171   |   3451 | 3242   |   1816 |
| Andhra Pradesh              | 1704   |   2819 | 2589   |     85 |
| Other Territory             | 28     |     56 | 31     |      0 |
| Collection through imports  |        |  90038 |        |   2604 |
| Grand Total                 | 59048  | 190519 | 87888  |  30224 |