Lok Sabha Question No. 4114 (UNSTARRED), answered on 2018-08-10
Subject: Impact of GST on Small Traders
Ministry: FINANCE
Asked by: KIRIT SOMAIYA

## GOVERNMENT OF INDIA MINISTRY OF FINANCE

## DEPARTMENT OF REVENUE …….. LOK SABHA UNSTARRED QUESTION No. 4114 TO BE ANSWERED ON FRIDAY, AUGUST 10, 2018/Shravana 19, 1940 (Saka)

## IMPACT OF GST ON SMALL TRADERS

## 4114. 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 July, 2018; (c) whether some traders were exempted from GST and if so, the details thereof; and

- (d) the quantum of tax collected so far since launching of GST in the country?

## MINISTER OF STATE FOR FINANCE (SHRI SHIV PRATAP SHUKLA)

(a) No such information is available with the Government. Tax (GST) till 31.07.2018.

(d) As on 01 Cess collected under GST.

- (b) As of 31.07.2018, the total number of migrated taxpayers is 66,18,871 and a total of 49,98,559 new registration applications have been approved. Thus, a total of 1,16,17,430 taxpayers have been added to Goods and Services (c)  The following legal provisions pertain to exemption under GST: i. As per section 22 of the Central Goods and Services Tax Act, 2017, every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees. In cases where such person makes taxable supplies of goods or services or both from any of the special category States, except for the State of Jammu & Kashmir, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. ii. As per section 23 of the Central Goods and Services Tax Act, 2017, the following persons shall not be liable to registration, namely:-- (a) any person engaged exclusively in the business of supplying goods or  services  or  both  that  are  not  liable  to  tax  or  wholly  exempt  from  tax  under  this  Act  or  under  the Integrated  Goods  and  Services  Tax  Act;  (b)  an  agriculturist,  to  the  extent  of  supply  of  produce  out  of cultivation of land. iii. Vide notification 05/2017-Central Tax dated 19.06.2017, the Central Government has exempted those persons from obtaining registration who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services under sub-section (3) of section 9 of CGST Act, 2017. iv. Vide  notification  08/2017-Integrated  Tax  dated  14.09.2017,  the  Central  Government,  on  the recommendations  of  the  Council,  has  exempted  those  persons  from  obtaining  registration  who  are making  inter-State  taxable  supplies  of  handicraft  goods  provided  that  the  aggregate  value  of  such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees (ten lakh rupees in case of Special Category States, except the State of Jammu and Kashmir) in a financial year. st August, 2018, the total gross GST collected in the country since its implementation from 01 st July, 2017 is Rs. 11,30,217 crores. It includes the total of Central tax (CGST), State tax (SGST), Integrated tax (IGST) and
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