Lok Sabha Question No. 4063 (UNSTARRED), answered on 2019-01-04
Subject: Missing GST Filers
Ministry: FINANCE
Asked by: VINOD KUMAR BOIANAPALLI

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

……..

## LOK SABHA UNSTARRED QUESTION No. 4063 TO BE ANSWERED ON FRIDAY, JANUARY 4, 2019/PAUSHA 14, 1940 (SAKA)

## MISSING GST FILERS

## 4063. SHRI B. VINOD KUMAR:

Will the Minister of FINANCE be pleased to state:

- (a) whether companies registered under the Goods and Services Tax (GST) have vanished and not filed their returns or paid their taxes and if so, the details thereof;
- (b) whether the authorities are considering putting in place an extensive plan to hunt for these missing GST taxpayers, which includes visiting their premises, if so, the details thereof;
- (c) whether there are cases of fake invoices used to claim input tax credits and if so, the details thereof;
- (d) whether there is a drop in filings of GSTR-3B, a tax return form to be submitted by all those registered for GST every month and if so, the details thereof; and
- (e)  whether  percentage  of  compliance  in  terms  of  filing  of  returns  has  been  a  major  concern  for  the Government, particularly in the light of recent cases of tax evasion and fake invoices and if so, the details thereof?

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

- (a) No Madam. As on 27.12.2018, the details of those taxpayers who have not filed their returns are as follows:
- (b)  Yes Madam. The details of the non-filers of returns are regularly shared with the jurisdictional tax authorities and measures including inspection, visit of premises, search and seizure are being undertaken wherever required.
- (c)  Yes Madam. The details of cases detected of fake invoices used to claim input tax credit (ITC) are as follows:
- (d)  As on 27.12.2018, the percentage of taxpayers who have filed their returns in FORM GSTR-3B is as follows:
- (e) The Government is committed to increase the percentage of compliance by taxpayers under GST. In this regard, an extensive outreach program has been carried out across the country to create  awareness  among  traders,  industry  bodies  and  other  stakeholders.  Further,  effective enforcement measures are being undertaken to check cases of tax evasion and fake invoices.

| Return Period        | Regular taxpayers                 | Regular taxpayers                                   | Composition taxpayers             | Composition taxpayers                                 |
|----------------------|-----------------------------------|-----------------------------------------------------|-----------------------------------|-------------------------------------------------------|
| Return Period        | Taxpayers eligible to file return | Percentage of taxpayers who did not file return (%) | Taxpayers eligible to file return | Percentage of taxpayers who have not filed return (%) |
| July'17 7461214      | 14.21%                            | 1141565                                             |                                   | 15.03%                                                |
| August'17 7532807    | 7.43%                             |                                                     |                                   | 15.03%                                                |
| September'17 7925831 |                                   | 7.77%                                               |                                   | 15.03%                                                |
| 8154303              | 13.00%                            |                                                     | 15.91%                            | October'17 November'17                                |
| 7992517              | 10.56%                            |                                                     | 15.91%                            | October'17 November'17                                |
| December'17 8182277  |                                   | 11.78%                                              | 15.91%                            | October'17 November'17                                |
| 8363437              |                                   | 12.59%                                              | 1931061                           | January'18 February'18                                |
| 8545661              |                                   | 13.35%                                              | 1931061                           | 23.10%                                                |
| March'18 8708493     |                                   | 14.20%                                              | 1931061                           | January'18 February'18                                |
| April'18 8817798     |                                   | 15.44%                                              | 1766630                           |                                                       |
| May'18 9122309       |                                   | 17.25%                                              | 1766630                           | 19.28%                                                |
| June'18 9316710      |                                   | 18.49%                                              | 1766630                           |                                                       |
| July'18 9470282      |                                   | 19.66%                                              | 1774379                           |                                                       |
| August'18 9615273    |                                   | 20.81%                                              | 1774379                           | 25.37%                                                |
| September'18 9657239 |                                   | 21.68%                                              | 1774379                           |                                                       |
| October'18           | 9757664                           | 23.53%                                              | 1774379                           |                                                       |
| November'18          | 9846645                           | 28.75%                                              | 1774379                           |                                                       |

| 2017-2018 (July, 2017 to March, 2018)                  | 2017-2018 (July, 2017 to March, 2018)   | 2018-2019 (up to December, 2018)                       | 2018-2019 (up to December, 2018)   |
|--------------------------------------------------------|-----------------------------------------|--------------------------------------------------------|------------------------------------|
| Number of cases of fake invoices used for claiming ITC | Amount involved (in Rs. crores)         | Number of cases of fake invoices used for claiming ITC | Amount involved (in Rs. crores)    |
| 4                                                      | 9.75                                    | 499                                                    | 3894.94                            |

|               | FORM GSTR-3B                      | FORM GSTR-3B                                      |
|---------------|-----------------------------------|---------------------------------------------------|
| Return period | Taxpayers eligible to file return | Percentage of taxpayers who have filed return (%) |
| July'17       | 7461214                           | 85.79%                                            |
| August'17     | 7532807                           | 92.57%                                            |
| September'17  | 7925831                           | 92.23%                                            |
| October'17    | 8154303                           | 87.00%                                            |
| November'17   | 7992517                           | 89.44%                                            |
| December'17   | 8182277                           | 88.22%                                            |
|               | 8363437                           | January'18 87.41%                                 |
| February'18   | 8545661                           | 86.65%                                            |
|               | 8708493                           | March'18 85.80%                                   |
|               | 8817798                           | April'18 84.56%                                   |
| May'18        | 9122309                           | 82.75%                                            |
| June'18       | 9316710                           | 81.51%                                            |
| July'18       | 9470282                           | 80.34%                                            |
| August'18     | 9615273                           | 79.19%                                            |
| September'18  | 9657239                           | 78.32%                                            |
| October'18    | 9757664                           | 76.47%                                            |
| November'18   | 9846645                           | 71.25%                                            |

****