Lok Sabha Question No. 1893 (UNSTARRED), answered on 2018-12-21
Subject: GST Theft
Ministry: FINANCE
Asked by: SANTOSH AHLAWAT, R. GOPALAKRISHNAN

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

..........

LOK SABHA UNSTARRED QUESTION No. 1893

## TO BE ANSWERED ON 21 st DECEMBER, 2018/AGRAHAYANA 30, 1940 (SAKA)

## GST THEFT

1893. SHRIMATI SANTOSH AHLAWAT & SHRI R. GOPALAKRISHNAN:

Will the Minister of FINANCE be pleased to state:

- (a) Whether the incidents of Goods and Services Tax (GST) theft in the name of e-way bill have  been  reported  to  the  Government,  if  so,  the  details  thereof  along  with  the number of such cases reported;
- (b) The action taken by the Government against the guilty persons across the country, State-wise;
- (c) Whether the Government proposes to develop a onetime password based system and to integrate e-way bill with FASTag and logistics data bank to prevent GST theft in the name of e-way bill;
- (d) If  so,  the  time  by  which  said  system  is  likely  to  be  made  effective  along  with  the extent to which said system is expected to be safe; and
- (e) The details of revenue loss suffered by the Government due to GST theft in the name of e-way bills?

## ANSWER

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

- (a) Yes,  the  cases  of  violations  in  respect  of  E-Way  Bills  have  been  detected  and  the details thereof are as under:
- (b) Action  has  been  taken  for  offences  pertaining  to  violations  of  E-Way  Bill  provisions  as prescribed in law. The details of number of cases detected/offences booked and recoveries made so far are as under:
- (c) Government  is  contemplating  the  possibility  of  integrating  FASTag,  which  is  an  RFID technology based electronic toll collection mechanism of NHAI, with the E-Way Bill System. In the said context, a Report by a Committee of officials of CBIC (Central Board of Indirect Taxes), NHAI (National Highway Authority of India), GSTN (Goods & Services Tax Network) and  DMICDC  (Delhi  Mumbai  Industrial  Corridor  Development  Corporation  Ltd.),  has recommended integrating FASTag programme of NHAI with E-Way Bill System; and adoption of  FASTag  platform  and  standards  by  the  State  governments  having  their  own  E-Way  bill System. The Report of the Committee has also recommended linkage of the LDB (Logistics Data Bank) programme of DMICDC with the CBIC's e-seal project for export consignments.
- (d)  On  acceptance  of  the  proposal,  the  concerned  organisations  will  finalize  the  MoU(s), through which the referred integration projects would be implemented. The aspect of safety is  also  being  factored  in  the  MoU(s),  which  is  expected  to  be  finalised  in  the  next  few months. On finalisation of the MoU (s), the implementation phase would start.
- (e)  The  details  of  revenue  involved  and  recoveries  made  for  E-Way  Bill  violations  is  given  at para (b).

| Period                      |   No. of cases detected |   Tax evasion detected (Rs. in Cr.) |   Tax evasion recovered (Rs. in Cr.) |   Penalty recovered (Rs. in Cr.) |
|-----------------------------|-------------------------|-------------------------------------|--------------------------------------|----------------------------------|
| 2018-19(upto November,2018) |                    1100 |                               27.64 |                                10.97 |                            10.38 |

| Name of the State/U.T   |   No. of cases detected |   Tax evasion detected (Rs. in Cr.) |   Tax evasion recovered (Rs. in Cr.) |   Penalty recovered (Rs. in Cr.) |
|-------------------------|-------------------------|-------------------------------------|--------------------------------------|----------------------------------|
| Andhra Pradesh          |                       1 |                             0       |                              0       |                          0.007   |
| Arunachal Pradesh       |                      24 |                             0.0066  |                              0.0045  |                          0.0041  |
| Assam                   |                       8 |                             0.0243  |                              0.0118  |                          0.0125  |
| Bihar                   |                      21 |                             0.1098  |                              0.1098  |                          0.1098  |
| Chhattisgarh            |                      10 |                             0.03    |                              0.03    |                          0.05    |
| Goa                     |                       0 |                             0       |                              0       |                          0       |
| Gujarat                 |                     191 |                             1.76    |                              1.76    |                          2.01    |
| Haryana                 |                      57 |                             0.7712  |                              0.4489  |                          0.4999  |
| Himachal Pradesh        |                       0 |                             0       |                              0       |                          0       |
| Jammu & Kashmir         |                       0 |                             0       |                              0       |                          0       |
| Jharkhand               |                      59 |                             0.32    |                              0.27    |                          0.29    |
| Karnataka               |                       5 |                             0.0654  |                              0.0629  |                          0.0684  |
| Kerala                  |                       2 |                             0       |                              0       |                          0       |
| Madhya Pradesh          |                      99 |                             2.612   |                              2.612   |                          2.63    |
| Maharashtra             |                      36 |                             1.46    |                              0.2     |                          0.27    |
| Manipur                 |                       0 |                             0       |                              0       |                          0       |
| Meghalaya               |                       0 |                             0       |                              0       |                          0       |
| Mizoram                 |                       0 |                             0       |                              0       |                          0       |
| Nagaland                |                       0 |                             0       |                              0       |                          0       |
| Odisha                  |                       0 |                             0       |                              0       |                          0       |
| Punjab                  |                      64 |                             0.29    |                              0.25    |                          0.29    |
| Rajasthan               |                     124 |                             1.22333 |                              1.22336 |                          1.55882 |
| Sikkim                  |                       0 |                             0       |                              0       |                          0       |
| Tamil Nadu              |                      43 |                            13.25    |                              1.95    |                          0.38    |
| Telangana               |                      95 |                             0.4     |                              0.4     |                          0.4     |
| Tripura                 |                       8 |                             3.85    |                              0.185   |                          0.0023  |
| Uttar Pradesh           |                      61 |                             0.3372  |                              0.3272  |                          0.5022  |
| Uttarakhand             |                       0 |                             0       |                              0       |                          0       |
| West Bengal             |                     134 |                             0.98    |                              0.98    |                          0.98    |
| Delhi                   |                      31 |                             0.08603 |                              0.08603 |                          0.18463 |
| Chandigarh              |                       0 |                             0       |                              0       |                          0       |
| Daman & Diu             |                      27 |                             0.06    |                              0.06    |                          0.13    |
| Dadar & Nagar Haveli    |                       0 |                             0       |                              0       |                          0       |
| Puducherry              |                       0 |                             0       |                              0       |                          0       |
| Andaman & Nicobar       |                       0 |                             0       |                              0       |                          0       |
| Lakshadweep             |                       0 |                             0       |                              0       |                          0       |

| Total   | 1100   | 27.64   | 10.97   | 10.38   |
|---------|--------|---------|---------|---------|

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