Lok Sabha Question No. 1043 (UNSTARRED), answered on 2019-02-08
Subject: Direct and Indirect Taxes
Ministry: FINANCE
Asked by: FEROZE VARUN GANDHI

## Government of India Ministry of Finance

## Department of Revenue LOK SABHA

## UNSTARRED QUESTION NO. 1043

TO BE ANSWERED ON FRIDAY, FEBRUARY 08, 2019 MAGHA  19, 1940 (SAKA)

## DIRECT AND INDIRECT TAXES

1043. 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  2017-18  and  2018-19, along with changes in tax base and tax to GDP ratio;
- (b)    the details of the indirect taxes collected under Goods and Services Tax (GST) in 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 the GSTN and if so, the details thereof; and
- (e)        the  penalties  that  are  being imposed on  those  for not filing their GST returns in the stipulated time including the penalties collected by the Government?

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

- (a) The details of net direct taxe collection during Financial Year (FY) 2017-18 and FY 2018-19 (up to January, 2019) are as under:

(RS. in crore)

| Financial Year                 | Total Direct Tax   |
|--------------------------------|--------------------|
| 2017-18                        | 10,02,037          |
| 2018-19 *(up to January, 2019) | 7,88,930           |

* Provisional

The number of taxpayers under direct taxes for Assessment Year (AY) 2016-17 were 6.92 crore and for Assessment Year 2017-18 it increased to 7.41 crore.  A 'taxpayer' is a person who either files a return of income or in whose case tax has been deducted or paid.  Data in respect of AY 2018-19 has not yet been compiled as the time to file return for AY 2018-19 is not yet over.

The Direct-Tax GDP ratio for the FY 2017-18 is 5.98%.  As far as Direct Tax GDP ratio for the FY 2018-19 is concerned it is stated that direct tax GDP ratio is compiled after the end of the financial year.

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

(Rs. in crore)

| Financial Year   |   Total GST Collection |
|------------------|------------------------|
| 2017-18          |                 203260 |
| 2018-19          |                 331370 |

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

(Rs. in crore)

| Financial Year                     | Total Indirect Taxes (Non-GST) Collection   |
|------------------------------------|---------------------------------------------|
| 2017-18                            | 4,69,092                                    |
| 2018-19(April-January) Provisional | 2,89,661                                    |

- (c):  Receipt and Disposal of technical queries during 01.07.17 to 04.02.19 by Goods and Services Tax Network (GSTN) is as under:

Receipt: 21,20,599

Disposal: 21,15,082

- (d): Yes, Madam.
-  National Academy of Customs, Indirect Taxes & Narcotics (NACIN) and its Zonal Training  Institutes  (ZTIs)  have  been  conducting  awareness  campaign  and  outreach programmes  on  GST  which  also  includes  the  functioning  of  (GSTN).  Further,  NACIN under 'GST Training Accreditation Programme' has selected various institutes/organizations  of  repute  to  conduct  trainings  on  GST  to  member  of  Trade, Industry & other stakeholders. The details of the trainings on GST for trade and MSME sector are given below:-
-  Apart from above, GSTN has also trained about 2000 tax officials of CBIC & State Tax  Departments  as  Master  Trainers,  who  in  turn  train  other  tax  officers  and  assist taxpayers in their respective jurisdictions throughout India.
-  Comprehensive  User  Manual  documents  are  prepared  and  replies  to  FAQs  have been prepared for all the functionalities on the GST Portal and have been made available to public through GST Portal.
-  GSTN has created 10 Training Kits and 37 Short Videos for providing a demo on various  GST  processes.  The  same  are  available  at  the  Help  section  of  GST  Portal Homepage.
-  GSTN has signed MoU with NeGD (National e-Governance Division) for conducting Webinars on different topics related to GST Portal. Till date, 100 Webinars have been

| Particulars                          |   Total Trainings conducted |   Total members of Trade & MSME trained |
|--------------------------------------|-----------------------------|-----------------------------------------|
| BY NACIN and its ZTIs                |                         166 |                                   14039 |
| By Approved Training Partners (ATPs) |                         200 |                                   12414 |

conducted and the same are also available for view at YouTube Channels of 'GSTN' and 'Digital India Learning' of the NeGD.

-  GSTN officials have attended Workshop/Seminars/Outreach programmes, organized by various bodies such as FICCI, CII, CAIT, CBIC, ICAI, FIEO, ACAE, across India,  wherein  the  participants  were  briefed  about  the  GST  Portal  and  the  processes therein.
-  GSTN  has  signed  a  MoU  with  NIELIT  (National  Institute  of  Electronics  and Information Technology), an autonomous body under Ministry of Electronics & IT, and CSC (Common Service Centre) and trained their representatives. These two organizations  provide  further  guidance  and  services  regarding  GST  Portal  processes through their Centres spread across India.
- (e):       Late fee is levied u/s 47 of the CGST Act, 2017 on any registered person who fails  to  furnish  returns  by  the  due  date  at the  rate  of  Rs.100 every  day  during which such failure continues subject to maximum amount of Rs.5000/-. In order to ameliorate the concerns of taxpayers and to smoothen the transition to new regime the Government has  reduced  the  late  fee  for  delayed  filing  of  details  in  Form  GSTR-1  and  returns  in Form-GSTR-3B/  Form  GSTR-  4  to  Rs.25/-  for  every  day  during  which  such  failure continues subject to maximum amount of Rs.5000/- under CGST and an equal amount under  SGST.  Further,  the  Government  has  reduced  the  late  fee  for  delayed  filing  of returns where the total amount of central tax payable in the said return is nil to Rs.10/for  every  day  during  which  such  failure  continues  subject  to  maximum  amount  of Rs.5000/-  under  CGST  and  an  equal  amount  under  SGST.  Further,  the  Government has fully waived off the late fee for the registered persons who failed to furnish returns for  the  months/quarters  from  July,  2017  to  September,  2018  by  the  due  date  but furnish the said returns between the period from 22 nd  December, 2018 to 31 st  March, 2019.

Late Fee collected upto 4 th  February, 2019, net of reversals, is under:-

| Period                  | Net Late Fees Collected   | (Rs. in crore)   |
|-------------------------|---------------------------|------------------|
| 1 st July, 2017 to 4 th | 4,172.44                  |                  |
| February, 2019          |                           |                  |

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