Lok Sabha Question No. 21 (STARRED), answered on 2019-06-24
Subject: Collection of Direct and Indirect Taxes
Ministry: FINANCE
Asked by: Feroze Varun Gandhi

## Government of India Ministry of Finance Department of Revenue

## LOK SABHA STARRED QUESTION NO. *21

TO BE ANSWERED ON MONDAY, JUNE 24, 2019 ASHADHA 3, 1941 (SAKA)

## COLLECTION OF DIRECT AND INDIRECT TAXES

- *21. SHRI FEROZE VARUN GANDHI:
- Will the Minister of Finance be pleased to State: (a)  the details of the direct taxes that have been collected during the last two years i.e. 2017-18 and 2018-19, including the changes in tax base, tax to GDP ratio, etc.; (b)  the details of the indirect taxes collected under Goods and Services Tax (GST) during the last two years, and the percentage change in collection from non-GST indirect tax collection; (c)    whether  the  Government  has  received  any  complaints  regarding  the  working  of  the GST Network and if so, the details thereof; (d)    whether  the  Government  has  conducted  large  scale  awareness  and  training workshops for traders and Micro, Small and Medium Enterprises to teach the working
- of GSTN and if so, the details thereof; and
- (e)    the  details  of  penalties  which  are  being  imposed  on those  who  do not file their GST returns in the stipulated time including the amount which the Government has earned from the said penalties?

## ANSWER FINANCE MINISTER (SMT. NIRMALA SITHARAMAN)

- (a) to (e):   A Statement is laid on the table of the House.
- *****

Statement as referred to in reply to Starred Question No. *21 to be answered on 24 th June, 2019 in Lok Sabha on the subject of Collection of Direct and Indirect Taxes.

Part-Wise reply to the subject Parliamentary Question is as under:

- (a): The details of net direct taxes collection during the Financial Year (FY) 2017-18 and FY 2018-19 is as under:

(Rs. in crore)

| 2017-18   | 10,02,037   |
|-----------|-------------|
| 2018-19   | 11,37,685   |

* Provisional

The  number  of  taxpayers  under  direct  taxes  for  Assessment  Year  (AY)  2017-18  were 7,42,27,467 and for Assessment Year 2018-19 it increased to 8,44,46,376. A 'taxpayer' is a person who either has filed a return of income for the relevant Assessment year (AY) or in  whose  case  tax  has  been  deducted  at  source  in  the  relevant  Financial  Year  but  the taxpayer has not filed the return of income.

The Direct-Tax GDP ratio for the FY 2017-18 is 5.86% and for the FY 2018-19 is 5.98% (Provisional).

- (b): Details of the GST collected by Union of India is as under:-

(Rs. in crore)

| Financial Year   |   Total GST Collection |
|------------------|------------------------|
| 2017-18          |                 442561 |
| 2018-19          |                 581563 |

The actual collection of Indirect Taxes (Non-GST) is as under:-

(Rs. in crore)

| Financial Year   | Total Indirect Taxes (Non-GST) Collection   | % change 2017-18 (Year of Year)                                    | % change 2018- 19(Year of Year)   |
|------------------|---------------------------------------------|--------------------------------------------------------------------|-----------------------------------|
| 2017-18          | 4,69,092*                                   | Not Applicable (As GST has been introduced w.e.f. 1 st July, 2017) | -24.1%                            |
| 2018-19          | 3,55,906                                    | Not Applicable (As GST has been introduced w.e.f. 1 st July, 2017) | -24.1%                            |

* Inclusive of CVD, SAD, CX (Non-POL) & Service Tax for April-June, 2017 which    have been subsumed under GST w.e.f. 1 st July, 2017

- (c): Receipt  and  Disposal  of  technical  queries  during  01.07.17  to  16.06.19  by  Goods  and Services Tax Network (GSTN) is as under:
- (d): Yes, Sir.
- 1.1 Taxpayer  Education/  Awareness  Programs: Before the launch of  GST  several awareness  workshops  for  taxpayers  were  conducted  in  collaboration  with  State  Tax departments and trade bodies drawn from Central & State Tax departments. More than 4,000 Master Trainers were trained by GSTN who in turn imparted training to taxpayers, tax officers and other stakeholders.

Receipt: 23,27,795

Disposal: 23,16,400

Interaction with the support of trade bodies is done on a regular basis. In these workshops the taxpayers are shown the front end processes of GST Portal. Their queries are also addressed in the question and answer sessions.

- 1.2 Advisories  to  Taxpayers  through  Mail  &  Social  Media: As  and  when  a  new functionality is released on GST portal, taxpayers are informed through e-mail and twitter. Also from time to time GSTN issues advisories to taxpayers, tax officers, tax practitioners, trade bodies and other stakeholders through e-mail.

## 1.3 Webinars

Webinars  are  being  used  as  a  means  for  dissemination  of  knowledge  about  new functionalities released on GST portal to stakeholders.

- 1.4       Learning/ educational tools available on GST Portal

Help section on GST Portal ( https://www.gst.gov.in/help/helpmodules/ ) provides material on  various  functionalities  available  on  GST  Portal.  The  repository  in  help  section  is constantly updated as and when a new functionalities are introduced on the GST Portal. Further FAQs, User manuals and Videos for also available to guide the taxpayers.

- 1.5      Social Media: Latest developments on GST portal are also available on the social media.
- (e ): Late fee is computed by the system for the returns filed after the due date at ₹25/- day under  CGST  Act  and  SGST  Act  respectively,  subject  to  a  max  of  ₹5,000/-  per  return period under CGST Act and SGST Act respectively.

Amount of late fee collected till 18 th June 2019 is Rs. 5,231.41 Crore.

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