Lok Sabha Question No. 1674 (UNSTARRED), answered on 2018-07-27
Subject: GST Evasion
Ministry: FINANCE
Asked by: SUSHIL KUMAR SINGH

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

……..

## LOK SABHA UNSTARRED QUESTION No. 1674 TO BE ANSWERED ON FRIDAY, JULY 27, 2018/Shravana 5, 1940 (Saka)

## GST EVASION

## †1674. SHRI SUSHIL KUMAR SINGH:

Will the Minister of FINANCE be pleased to state: (a)  whether  the  Government  is  making  changes  in  the  Goods  and  Services  Tax  (GST)  network software to make it easier for the officials to analyze the information provided by the tax payers and if so, the details thereof; (b) whether cases of GST evasion have been reported and if so, the details thereof, State/UT-wise; and (c) the details of the number of persons punished in the cases of evasion of GST during the last one year and the current year, State/UT-wise?

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

(a)  Based on the feedback received from various stakeholders, Goods and Services Tax Network (GSTN) has developed various MIS (Management Information System) reports that would assist tax officers  in  analysis  of  GST  related  data.  Tax  officers  are  also  given  access  to  data  such  as  GST returns, refunds etc. from time to time through SFTP (Safe File Transfer Protocol) server. Further, there is considerable progress in the area of data analytics that would enable tax officers to use business  intelligence  tools  to  generate  reports  for  analysis  of  information  provided  by  the taxpayers. The Directorate General of Analytics and Risk Management (DGARM) under the Central Board  of  Indirect  Taxes  and  Customs  (CBIC)  has  been  set  up  to  deal  with  data  analytics  and processing for effective revenue generation and better policy formulation.

(b)  Yes  Sir.  As  on  30th  June,  2018,  the  total  number  of  cases  of  GST  evasion  that  have  been reported by Central tax authorities across the country is 1205 and the total amount detected is Rs. 3026.55 crores. Nine (9) persons have been punished in cases of GST evasion during the last one year (from 01 st July, 2017 to 31 st March, 2018) and seventeen (17) persons have been punished in the current year (from 01 st April 2018 to 30 th June 2018). State/UT-wise details for the same are as follows:-

( c )

| S.No.   |                                                |                                     | If so, the details thereof     | If so, the details thereof   | No. of persons punished in the cases of evasion of   | No. of persons punished in the cases of evasion of   | No. of persons punished in the cases of evasion of   | No. of persons punished in the cases of evasion of   |
|---------|------------------------------------------------|-------------------------------------|--------------------------------|------------------------------|------------------------------------------------------|------------------------------------------------------|------------------------------------------------------|------------------------------------------------------|
| S.No.   |                                                |                                     | Total number cases GST evasion | Amount (in Rs. Crores)       | 2017 - 18 (July 2017 to March 2018)                  | 2017 - 18 (July 2017 to March 2018)                  | 2018 - 19 (April 2018 to June 2018)                  | 2018 - 19 (April 2018 to June 2018)                  |
| S.No.   | Central Tax Zone                               | State/UT                            | of of                          | Amount (in Rs. Crores)       | No. of persons punished                              | Penalty imposed (in Rs. Crores)                      | No. of persons punished                              | Penalty imposed (in Rs. Crores)                      |
| 1       | DGGI (Directorate General of GST Intelligence) | All India jurisdiction              | 298                            | 1476.6                       | 3                                                    | 0                                                    | 9                                                    | 0                                                    |
| 2       | Ahmedabad GST zone                             | Gujarat                             | 108                            | 97.35                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 3       | Bengaluru GST zone                             | Karnataka                           | 28                             | 103.81                       | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 4       | Bhopal GST zone                                | Madhya Pradesh                      | 21                             | 4.31                         | 3                                                    | 0.03                                                 | 4                                                    | 0.02                                                 |
| 4       | Bhopal GST zone                                | Chhattisgarh                        | 8                              | 85.68                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 5       | Bhubaneshwar GST zone                          | Odisha                              | 16                             | 17.88                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 6       | Chandigarh GST zone                            | Chandigarh                          | 7                              | 0.9                          | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 6       | Chandigarh GST zone                            | Himachal Pradesh                    | 5                              | 2.9                          | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 6       | Chandigarh GST zone                            | Jammu &Kashmir                      | 31                             | 13.02                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 6       | Chandigarh GST zone                            | Punjab                              | 35                             | 29.84                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 7       | Chennai GST zone                               | Tamil Nadu & Puducherrry            | 40                             | 42.02                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 8       | Delhi GST zone                                 | National Capital Territory of Delhi | 46                             | 63.18                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 9       | Hyderabad GST zone                             | Telangana                           | 28                             | 48.21                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 10      | Jaipur GST zone                                | Rajasthan                           | 15                             | 3.56                         | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 11      | Kochi zone                                     | Kerala                              | 6                              | 4.52                         | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 12      | Kolkata GST zone                               | West Bengal                         | 32                             | 52.56                        | 0                                                    | 0                                                    | 3                                                    | 0                                                    |
| 13      | Lucknow GST zone                               | Uttar Pradesh                       | 41                             | 34.45                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 14      | Meerut GST zone                                | Uttar Pradesh                       | 34                             | 145.23                       | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 15      | Mumbai GST zone                                | Maharashtra                         | 104                            | 494.73                       | 3                                                    | 0                                                    | 1                                                    | 0                                                    |
| 16      | Nagpur GST zone                                | Maharashtra                         | 30                             | 87.92                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 17      | Panchkula GST zone                             | Haryana                             | 148                            | 84.89                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 18      | Pune GST zone                                  | Maharashtra                         | 13                             | 11.62                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
| 19      | Ranchi GST zone                                | Jharkhand                           | 27                             | 41.28                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
|         |                                                | Assam                               | 4                              | 0.45                         | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
|         |                                                |                                     |                                |                              | 0                                                    | 0                                                    | 0 0                                                  | 0                                                    |
| 20      | Shilong GST zone                               | Meghalaya                           | 1                              | 0.04                         | 0                                                    |                                                      |                                                      | 0                                                    |
| 20      | Shilong GST zone                               | Tripura                             | 3                              | 3.38                         |                                                      | 0                                                    |                                                      |                                                      |
| 21      | Vadodara GST zone                              | Gujarat & Daman                     | 51                             | 13.45                        | 0                                                    | 0                                                    | 0                                                    | 0                                                    |
|         | GST zone                                       | Pradesh TOTAL                       | 1205                           | 3026.55                      | 9                                                    | 0.03                                                 | 17                                                   | 0.02                                                 |