Lok Sabha Question No. 1957 (UNSTARRED), answered on 2023-03-13
Subject: GST Related Offences
Ministry: FINANCE
Asked by: Midhun Reddy

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE LOK SABHA

## UNSTARRED QUESTION NO. 1957

To be answered on Monday, March 13, 2023/Phalguna 22, 1944 (Saka)

## 'GST RELATED OFFENCES'

## 1957  SHRI P.V. MIDHUN REDDY:

SHRI N. REDDEPPA :

## Will the Minister of FINANCE be pleased to state:

- (a) the total number of Goods and Services Tax (GST) offence cases registered during each of the last five years;
- (b) the total amount of misappropriation detected, recovery made and the number of people arrested under those registered GST offence cases, State/ UT wise; and
- (c) the steps taken/being taken by the Government to curb GST related offences in the country?

## ANSWER MINISTER OF STATE IN MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)

- (a) Total number of Goods and Services Tax (GST) offence cases registered during each of the last five years by Central GST formations is as under:
- (b)  Total  amount  of  GST  evasion  detected,  recovery / realisation  made  and  the  number  of  people arrested under these registered GST offence cases, State/ UT wise during 2017-18 to February, 2023 are as under:

| Year                      |   Total No. of GST Evasion cases registered |
|---------------------------|---------------------------------------------|
| 2017-18                   |                                         424 |
| 2018-19                   |                                        7368 |
| 2019-20                   |                                       10657 |
| 2020-21                   |                                       12596 |
| 2021-22                   |                                       12574 |
| 2022-23 (Upto Feb., 2023) |                                       13492 |

| State/UT                          |   Amount (Rs. in Crore) |   Recovery / realization (Rs. in Crore) |   No. of Persons Arrested |
|-----------------------------------|-------------------------|-----------------------------------------|---------------------------|
| Andaman& Nicobar Islands          |                       2 |                                       1 |                         0 |
| Andhra Pradesh                    |                    5755 |                                    2296 |                        17 |
| Arunachal Pradesh                 |                     148 |                                      78 |                         0 |
| Assam                             |                    1446 |                                     867 |                         7 |
| Bihar                             |                    2294 |                                    1248 |                         0 |
| Chandigarh                        |                     291 |                                     174 |                         3 |
| Chhattisgarh                      |                    6476 |                                    3090 |                        27 |
| Daman &Diu and Dadra Nagar Haveli |                     438 |                                     222 |                         3 |
| Delhi                             |                   24217 |                                    7057 |                       161 |
| Goa                               |                    7822 |                                     229 |                         0 |
| Gujarat                           |                   26156 |                                    8009 |                       179 |

| Haryana          |   22712 |   5267 |   92 |
|------------------|---------|--------|------|
| Himachal Pradesh |    1249 |    290 |    0 |
| Jammu &Kashmir   |    1998 |    553 |    0 |
| Jharkhand        |    2336 |    987 |    4 |
| Karnataka        |   40507 |   9473 |   35 |
| Kerala           |    3058 |   1206 |   10 |
| Ladakh           |      47 |      0 |    0 |
| Lakshadweep      |       0 |      0 |    0 |
| Madhya Pradesh   |   10678 |   3543 |   33 |
| Maharashtra      |   60059 |  26066 |  289 |
| Manipur          |      83 |     26 |    0 |
| Meghalaya        |     359 |    246 |    0 |
| Mizoram          |     142 |    109 |    0 |
| Nagaland         |     102 |     58 |    0 |
| Odisha           |    6534 |   2518 |   19 |
| Puducherry       |     166 |     74 |    0 |
| Punjab           |    3925 |   1244 |   60 |
| Rajasthan        |   19005 |   9132 |  104 |
| Sikkim           |     335 |     37 |    0 |
| Tamil Nadu       |   10698 |   4925 |   99 |
| Telangana        |    9783 |   3527 |   69 |
| Tripura          |     307 |    121 |    0 |
| Uttar Pradesh    |   18954 |   5164 |  130 |
| Uttarakhand      |    2305 |    737 |   17 |
| West Bengal      |   17604 |   5227 |   44 |

(c)  Recent important  measures  taken  by  the  Government  to  prevent  GST  related  offences  are  as under:

1. Using robust data analytics and artificial intelligence to identify and track risky taxpayers and detect tax evasion;
2. Carrying out a nationwide special drive against unscrupulous entities for availing and passing on input tax credit (ITC) fraudulently on the strength of fake/bogus invoices. Further, availment of  ITC  has  been  restricted  to  invoices  and  debit  notes  furnished  by  the  supplier  in  their statement of outward supplies;
3. Sharing of data with partner law enforcement agencies for more targeted interventions;
4.  Mandatory  Aadhaar  based  authentication  for  new  GST  registrations  as  well  as  centralized suspension of registrations of registered persons who default in timely filing of returns;
5. Reduction in threshold limit for issue of e-invoice for B2B transactions from Rs. 20 crore to Rs. 10 crore w.e.f. 01.10.2022;
6. E-way bill integration and tracking with RFID has been introduced and the generation of e-way bills by non- compliant taxpayers has been restricted;
7.  Making the beneficial owner liable for penal action and prosecution similar to that of actual supplier/recipient, in cases where a supply has been made without issuance of an invoice, or invoice has been issued without supply, or excess ITC has been availed/distributed; and
8.  Section  83  of  the  CGST  Act  has  been  amended  to  provide  that  provisional  attachment  of property  can  be  done  in  respect  of  any  other  person  who  has  retained  benefits  of  such transactions.