Lok Sabha Question No. 113 (UNSTARRED), answered on 2019-11-18
Subject: Implementation of GST
Ministry: FINANCE
Asked by: M. K. Raghavan

113. SHRI M.K. RAGHAVAN:

Will the Minister of FINANCE be pleased to state:

(a) whether any glitches have been pointed out in the implementation of Goods and Services Tax (GST) and if so, the points and areas identified that needs correction;

(b)  whether  it  has  also  been  highlighted  that  revenue  collection  under  the  GST  is  below expectations which have come far below 10 per cent;

(c) if so, the details of the collection and the reasons for such a shortfall;

(d) whether the IT based interface also remains a distant dream thereby leaving the system prone to tax frauds;

- (e) if so, the details thereof along with the details of shortcomings noticed in the GST registration as well as payment module and the status of lack of co-ordination between the stakeholders; and

(f) the steps to be taken for a smooth transition?

## ANSWER

## THE MINISTER OF STATE IN MINISTRY OF FINANCE (SHRI ANURAG SINGH THAKUR)

(a): While GST has been implemented successfully in India, further improvements in processes and systems are being made continuously, based on inputs received from trade and industry stakeholders, as examined and recommended by the GST Council. A number of simplification measures  were  brought  in  alongwith  introduction  of  GST  like  easy  process  for  registration, seamless flow of credit across automated refunds etc. in addition to reduction in overall level of taxation.  For  the  period  from  01.07.2017  to  12.11.2019,  the  figures  pertaining  to  receipt  and disposal of technical queries received by GSTN is as under: -

Receipt - 25,52,426

Disposal - 25,48,121

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 113

TO BE ANSWERED ON MONDAY, THE 18th NOVEMBER, 2019, KARTIKA 27, 1941(SAKA)

## IMPLEMENTATION OF GST

(b) & (c): The average Goods and Services Tax (GST) collection is more than Rs. 1 lakh crore in FY 2019-20 till October which is higher as compared to FY 2017-18 and FY 2018-19. Therefore, it  is  not appropriate to conclude at present that the GST collection is below expectations. The month-wise Goods and Services Tax (GST) collection is as under:

| Month     | GST Collection (in Rs. Crore)   | GST Collection (in Rs. Crore)   | GST Collection (in Rs. Crore)   |
|-----------|---------------------------------|---------------------------------|---------------------------------|
| Month     | 2017-18                         | 2018-19                         | 2019-20                         |
| April     | --                              | 1,03,459                        | 1,13,865                        |
| May       | --                              | 94,016                          | 1,00,289                        |
| June      | --                              | 95,610                          | 99,939                          |
| July      | --                              | 96,483                          | 1,02,083                        |
| August    | 95,633                          | 93,960                          | 98,202                          |
| September | 94,064                          | 94,442                          | 91,916                          |
| October   | 93,333                          | 1,00,710                        | 95,379                          |
| November  | 83,780                          | 97,637                          | --                              |
| December  | 84,314                          | 94,726                          | --                              |
| January   | 89,825                          | 1,02,503                        | --                              |
| February  | 85,962                          | 97,247                          | --                              |
| March     | 92,167                          | 1,06,577                        | --                              |
| Average   | 89,885                          | 98,114                          | 1,00,239                        |

(d), (e) & (f): GST system is a robust IT system which has successfully implemented the GST law, rules and processes. It has seamless integration with different IT systems of States, CBIC, RBI, Banks,  Principal  Chief  Controller  of  Accounts,  Accounting  authorities  of  states  and  other stakeholders. Around 1.23 crore taxpayers are registered and around 1.60 crore returns on an average  are  filed  every  month.  The  Central  and  State/UT  governments  have  collected  tax revenues from the first month of GST roll out as the taxpayers have been able to make payment. The details of registration and payments are as follows:

1. Registration: 64,42,325 taxpayers migrated to GST from the previous law. There are more than 1.23 crore active GST registrations.

2.  Payment: GST portal has enabled collection of tax revenue amounting to Rs. 19.49 lakh crore.

Various  relevant  departments,  institutions  &  stakeholders  involved  in  the  policy  making  and implementation  of  GST  co-ordinate  and  collaborate  on  regular  basis.  There  are  various committees constituted by the GST Council on specific issues for deliberation and making their recommendations to the GST Council.

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