Lok Sabha Question No. 2198 (UNSTARRED), answered on 2021-03-08
Subject: Cases of GST Refund
Ministry: FINANCE
Asked by: Andimuthu Raja

2198. SHRI A. RAJA:

Will the Minister of FINANCE be pleased to state:

- (a) the details of Goods and Services Tax (GST) revenues collected in the country including Tamil Nadu during the last three years and the current year;
- (b) the details of GST refund cases received in the country including Tamil Nadu during the last three years;
- (c) the details of refund made to Tamil Nadu so far along with the details and number of pending cases of GST refund of the said State; and
- (d) the reasons for their pendency along with the time by which these are likely to be cleared?

## ANSWER

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

- (a):  The  details  of  gross  Goods  and  Services  Tax  (GST)  revenues  collection  in  the  country including the State of Tamil Nadu during the last three years and the current year (till Feb, 2021) are as under: -

|           | GST Collection (in Rs. Crore)   | GST Collection (in Rs. Crore)   | GST Collection (in Rs. Crore)   | GST Collection (in Rs. Crore)   |
|-----------|---------------------------------|---------------------------------|---------------------------------|---------------------------------|
| Month     | 2017-18                         | 2018-19                         | 2019-20                         | 2020-21 (till Feb, 2021)        |
| April     | -                               | 1,03,459                        | 1,13,865                        | 32,172                          |
| May       | -                               | 94,016                          | 1,00,289                        | 62,151                          |
| June      | -                               | 95,610                          | 99,939                          | 90,917                          |
| July      | -                               | 96,483                          | 1,02,083                        | 87,422                          |
| August    | 95,633                          | 93,960                          | 98,202                          | 86,499                          |
| September | 94,064                          | 94,442                          | 91,916                          | 95,480                          |
| October   | 93,333                          | 1,00,710                        | 95,379                          | 1,05,155                        |
| November  | 83,780                          | 97,637                          | 1,03,491                        | 1,04,963                        |
| December  | 84,314                          | 94,726                          | 1,03,184                        | 1,15,174                        |
| January   | 89,825                          | 1,02,503                        | 1,10,818                        | 1,19,847                        |
| February  | 85,962                          | 97,247                          | 1,05,361                        | 1,13,143                        |
| March     | 92,167                          | 1,06,577                        | 97,590                          | -                               |
| Total     | 7,19,078                        | 11,77,370                       | 12,22,117                       | 10,12,923                       |

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 2198 ANSWERED ON MONDAY, MARCH 8, 2021/PHALGUNA 17, 1942 (SAKA)

## Cases of GST Refund

- (b): The Financial Year-wise data pertaining to refund applications filed on the GST Portal, till 1 st March 2021, for all India basis & for Tamil Nadu, is as per Annexure-I .
- (c): The details of refund amount sanctioned, till 1 st  March 2021, for GSTINs registered in Tamil Nadu, is as under: -

|   Number of Refund Applications (Tamil Nadu) | Sanctioned Amount (in cr.)   |
|----------------------------------------------|------------------------------|
|                                        87110 | 19,870.61                    |

( These figures  are  inclusive  of  taxpayers  assigned  to  both,  Central  and  State/UT  tax  administrations. Further, these figures also include both, refund sanctioned against FORM GST RFD-01A and FORM GST RFD-01.)

The details of pendency of refund claims filed in FORM GST RFD-01, for Tamil Nadu, is given below: -

| No. of Refund Applications   |   Refund Claim Amount (in Cr.) |
|------------------------------|--------------------------------|
| 2,033                        |                         838.93 |

(These figures are inclusive of taxpayers assigned to both, Central and State/UT tax administrations.)

Remaining  applications  (about  39,958)  are  either  completely  rejected  or  may  be  issued deficiency memo by the proper officer for which fresh application is required to be filed.

- (d): In normal course, all the applications claiming GST refund received in the Department need to be processed and disposed of by the proper officer within 60 days from the date of receipt of the application. If the applicant is not refunded within 60 days from the date of receipt of the application, interest shall be payable in respect of such refund from the date immediately after the expiry of 60 days from the date of receipt of the application, till the date of refund of such tax. Therefore, GST Department examines all the refund applications and sanction the refund in a time bound manner.

Various reasons given below may be attributed for pendency of GST refund cases beyond 60 days:

- i) Deficiency memo issued against incomplete GST refund application for which taxpayer is yet to reply;
2. ii) Show Cause Notices (SCN) issued for rejection of the refund for which taxpayers have not responded so far;
3. iii) Risky taxpayers identified by Directorate General of Analytics and Risk Management, CBIC through Red Flag Reports;
4. iv) Bank validation issues.

*****

## ANNEXURE-I

Financial Year wise Refund Claimed (Figures are based on refund filing date and not the refund period)

|                             | All India Figures                | All India Figures         | Tamil Nadu Figures               | Tamil Nadu Figures        |
|-----------------------------|----------------------------------|---------------------------|----------------------------------|---------------------------|
| F.Year based on filing date | No. of Refund Applications filed | Refund Claim Amt (in Cr.) | No. of Refund Applications filed | Refund Claim Amt (in Cr.) |
| 2017-18                     | 1,61,333                         | 17,378.10                 | 16,606                           | 2,844.04                  |
| 2018-19                     | 3,06,972                         | 62,890.19                 | 37,227                           | 10,408.53                 |
| 2019-20                     | 3,42,242                         | 1,03,601.50               | 38,365                           | 12,575.65                 |
| 2020-21                     | 3,56,452                         | 1,00,935.33               | 36,903                           | 10,176.95                 |
| Grand Total                 | 11,66,999                        | 2,84,805.12               | 1,29,101                         | 36,005.17                 |

(These figures are inclusive of taxpayers assigned to both, Central and State/UT tax administrations.)