Lok Sabha Question No. 1648 (UNSTARRED), answered on 2020-03-02
Subject: Tax Evasion
Ministry: FINANCE
Asked by: Dean Kuriakose

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## ADMITTED QUESTION LOK SABHA

## UNSTARRED QUESTION NO.1648

## TO BE ANSWERED ON MONDAY, MARCH 2, 2020/PHALGUNA 12, 1941 (SAKA)

## 'Tax Evasion'

## 1648. ADV. DEAN KURIAKOSE:

Will the Minister of FINANCE be pleased to state:-

- (a) whether  the  Government  is  aware  that  the  tax  evasion  has  increased  after  the implementation of Goods and Services Tax(GST) and if so, the details thereof;
- (b) the details of measures taken by the Government to prevent/reduce GST evasion cases;
- (c) the details of evasion detected and the amount involved since 1st July 2017, Statewise;
- (d) the details of FIR registered and arrest initiated in this regard, State wise;
- (e) whether the Government is aware of the involvement of tax officials in the evasion; and
- (f) if so, the details of such officers and action taken against them, State-wise?

## ANSWER

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

- (a) No, Sir. There is no evidence to suggest that tax evasion has increased after the implementation of Goods and Services Tax (GST). However, Government is vigilant on the issue of tax evasion.
- (b) Efforts  are  being  undertaken  to  curb  evasion  in  GST  with  the  help  of  inputs from Directorate General of Analytics and Risk Management (DGARM). Further, the Directorate General of GST Intelligence (DGGI) and Central GST field formations are

initiating various other measures in this regard including checking evasion through the E-way bill mechanism and taking action on specific intelligence.

(c) & (d) The details of GST evasion cases booked by Central GST Authorities State wise are as follows:

(Amt. in Rs. Cr)

| S.No.   | State(s)/UT(s)                     | 2017-18 to 2019-20 (July, 2017 to Jan, 2020)   | 2017-18 to 2019-20 (July, 2017 to Jan, 2020)   | 2017-18 to 2019-20 (July, 2017 to Jan, 2020)   | 2017-18 to 2019-20 (July, 2017 to Jan, 2020)   | 2017-18 to 2019-20 (July, 2017 to Jan, 2020)   |
|---------|------------------------------------|------------------------------------------------|------------------------------------------------|------------------------------------------------|------------------------------------------------|------------------------------------------------|
| S.No.   | State(s)/UT(s)                     | Total No. of GST Evasion detected              | Quantum of GST evasion                         | Recovery                                       | No of Arrest                                   | No of Prosecution filed                        |
| 1       | Andaman & Nicobar Islands          | 0                                              | 0                                              | 0                                              | 0                                              | 0                                              |
| 2       | Andhra Pradesh                     | 226                                            | 1654.76                                        | 888.67                                         | 4                                              | 1                                              |
| 3       | Arunachal Pradesh                  | 39                                             | 29.20                                          | 9.06                                           | 0                                              | 0                                              |
| 4       | Assam                              | 53                                             | 343.24                                         | 289.44                                         | 0                                              | 0                                              |
| 5       | Bihar                              | 805                                            | 1335.06                                        | 1058.04                                        | 0                                              | 0                                              |
| 6       | Chandigarh                         | 37                                             | 25.91                                          | 18.67                                          | 0                                              | 0                                              |
| 7       | Chhattisgarh                       | 307                                            | 2002.93                                        | 1023.02                                        | 2                                              | 1                                              |
| 8       | Daman & Diu and Dadra-Nagar Haveli | 69                                             | 202.05                                         | 91.54                                          | 3                                              | 0                                              |
| 9       | Delhi                              | 2991                                           | 9364.62                                        | 4424.78                                        | 46                                             | 14                                             |
| 10      | Goa                                | 61                                             | 7556.63                                        | 87.46                                          | 0                                              | 0                                              |
| 11      | Gujarat                            | 1246                                           | 3329.48                                        | 1600.04                                        | 51                                             | 0                                              |
| 12      | Haryana                            | 1261                                           | 2296.54                                        | 766.69                                         | 9                                              | 3                                              |
| 13      | Himachal Pradesh                   | 77                                             | 201.15                                         | 154.22                                         | 0                                              | 0                                              |
| 14      | Jammu & Kashmir                    | 96                                             | 241.62                                         | 134.74                                         | 0                                              | 0                                              |
| 15      | Jharkhand                          | 348                                            | 955.05                                         | 395.41                                         | 1                                              | 0                                              |
| 16      | Karnataka                          | 730                                            | 5119.05                                        | 2735.60                                        | 14                                             | 0                                              |
| 17      | Kerala                             | 182                                            | 951.77                                         | 665.99                                         | 3                                              | 0                                              |
| 18      | Ladakh                             | 0                                              | 0.00                                           | 0.00                                           | 0                                              | 0                                              |
| 19      | Lakshadweep                        | 0                                              | 0.00                                           | 0.00                                           | 0                                              | 0                                              |
| 20      | Madhya Pradesh                     | 297                                            | 2329.05                                        | 1728.06                                        | 12                                             | 0                                              |
| 21      | Maharashtra                        | 2043                                           | 17003.47                                       | 11260.19                                       | 51                                             | 0                                              |
| 22      | Manipur                            | 1                                              | 0.03                                           | 0.03                                           | 0                                              | 0                                              |
| 23      | Meghalaya                          | 38                                             | 46.89                                          | 42.68                                          | 0                                              | 0                                              |
| 24      | Mizoram                            | 6                                              | 50.02                                          | 48.42                                          | 0                                              | 0                                              |
| 25      | Nagaland                           | 6                                              | 21.32                                          | 20.98                                          | 0                                              | 0                                              |
| 26      | Odisha                             | 402                                            | 1580.45                                        | 632.24                                         | 10                                             | 3                                              |
| 27      | Pudhucherry                        | 72                                             | 62.71                                          | 36.31                                          | 0                                              | 0                                              |
| 28      | Punjab                             | 266                                            | 456.29                                         | 362.70                                         | 6                                              | 0                                              |
| 29      | Rajasthan                          | 993                                            | 2051.62                                        | 972.84                                         | 31                                             | 6                                              |

(e) & (f) No, Sir.  Till  date  no  Central  Tax  officer(s)  so  far  has  been  found  to  be  involved  in  the evasion. However, Government is vigilant in this respect.

| 30   | Sikkim        |    18 |   179.73 |     3.48 |   0 |   0 |
|------|---------------|-------|----------|----------|-----|-----|
| 31   | Tamil Nadu    |  1004 |  3223.54 |  1513.83 |  29 |   1 |
| 32   | Telangana     |   463 |  1874.13 |   805.17 |  35 |   0 |
| 33   | Tripura       |    37 |    26.91 |     1.42 |   0 |   0 |
| 34   | Uttar Pradesh |   840 |  2899.82 |  1566.81 |  15 |   1 |
| 35   | Uttarakhand   |    50 |   167.97 |   160.17 |   0 |   0 |
| 36   | West Bengal   |  1329 |  2623.96 |  1092.51 |  14 |   1 |
|      | Total         | 16393 | 70207    | 34591.2  | 336 |  31 |

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