Lok Sabha Question No. 1770 (UNSTARRED), answered on 2025-03-10
Subject: Improving Revenue Collection
Ministry: FINANCE
Asked by: Dr. Dharamvira Gandhi

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

UNSTARRED QUESTION NO.1770

## TO BE ANSWERED ON MONDAY, MARCH 10, 2025

## IMPROVING REVENUE COLLECTION

## 1770. DR. DHARAMVIRA GANDHI:

Will the Minister of FINANCE be pleased to state:

- (a) the annual GST collection targets during the last five years and the manner in which the actual collections have compared with these targets;
- (b) the total number of GST evasion cases detected since 2020 along with the corresponding value of taxes recovered;
- (c) the manner in which the Government evaluates the effectiveness of measures such as einvoicing  and  GSTN  analytics  in  identifying  systemic  gaps,  improving  compliance  and preventing recurring tax evasion; and
- (d) the impact of these measures on improving revenue collection and addressing gaps in the system?

## ANSWER

## MINISTER OF STATE IN THE MINISTRY OF FINANCE

## (SHRI PANKAJ CHAUDHARY)

- (a): The actual revenue collection w.r.to Net Central GST compared to the Budget / Revised Estimates during the last financial years are as follows:

## Net Central GST Collection

(CGST + IGST (residual) + GST Compensation Cess)

Amount in Rs. Crores

| Financial Year   | Budget Estimates (BE)   | Revised Estimates (RE)   | Actual Collection   | %of BE Achieved   | %of RE Achieved   |
|------------------|-------------------------|--------------------------|---------------------|-------------------|-------------------|
| 2019-20          | 6,63,343                | 6,12,327                 | 5,98,749            | 90.3%             | 97.8%             |
| 2020-21          | 6,90,500                | 5,15,100                 | 5,48,777            | 79.5%             | 106.5%            |
| 2021-22          | 6,30,000                | 6,75,000                 | 6,98,114            | 110.8%            | 103.4%            |
| 2022-23          | 7,80,000                | 8,54,000                 | 8,49,132            | 108.9%            | 99.4%             |
| 2023-24          | 9,56,600                | 9,56,600                 | 9,57,208            | 100.1%            | 100.1%            |

Source: Receipt Budget;

- (b):  The  total  number  of  GST  evasion  cases  detected  by  Central  Government,  since  2020 along with the corresponding value of taxes recovered are as follows:

| Total Number of GST Offence Cases   | Total Number of GST Offence Cases   | Total Number of GST Offence Cases   | Total Number of GST Offence Cases   |
|-------------------------------------|-------------------------------------|-------------------------------------|-------------------------------------|
| Period                              | No. of Cases                        | Detection (In Rs. Cr.)              | Voluntary Deposit (In Rs. Cr.)      |
| 2020-21                             | 12596                               | 49384                               | 12235                               |
| 2021-22                             | 12574                               | 73238                               | 25157                               |
| 2022-23                             | 15562                               | 131613                              | 33226                               |
| 2023-24                             | 20582                               | 230332                              | 31758                               |
| 2024-25 (upto January, 2025)        | 25397                               | 194938                              | 21520                               |
| Total                               | 86711                               | 679505                              | 123896                              |
| Total Number of ITC Fraud Cases     | Total Number of ITC Fraud Cases     | Total Number of ITC Fraud Cases     | Total Number of ITC Fraud Cases     |
| Period                              | No. of Cases                        | Detection (In Rs. Cr.)              | Voluntary Deposit (In Rs. Cr.)      |
| 2020-21                             | 7268                                | 31233                               | 2232                                |
| 2021-22                             | 5966                                | 28022                               | 2027                                |
| 2022-23                             | 7231                                | 24140                               | 2484                                |
| 2023-24                             | 9190                                | 36374                               | 3413                                |
| 2024-25 (upto January, 2025)        | 13018                               | 46472                               | 2211                                |
| Total                               | 42673                               | 166241                              | 12367                               |

Source: GST Investigation Wing;

(c) & (d): There are various steps / measures taken by Central Government & GSTN to help in  improving  compliance  and  preventing  tax  evasions  such  as  digitization  through  Einvoicing, GST analytics such as automated risk assessment based on compliance attributes of  taxpayer,  highlighting  of  outliers  based  on  system-flagged  mismatches,    providing intelligence  inputs  with  an  aim  to  manage  GST  revenue  risks  through  various  tools  with  a view  to  generate  actionable  reports,  generating  inputs  regarding  GST  non-compliances  or evasion  on  the  basis  of  identifying  anomalies  in  taxpayer  behaviour  (such  as  potential  tax evasion,  fraudulent  registration,  and  suspicious  e-way  bill  activity  etc.)  and  selection  of returns  for  scrutiny  and  selection  of  taxpayers  for  audit  based  on  various  risk  parameters. These  measures  are  helpful  in  safeguarding  the  revenue  and  nabbing  the  evaders.  Certain projects were also undertaken such as "Project Anveshan" (Analytics, Verification, Shortlisting of Anomalies) whereby newer techniques like Facial Recognition System (FRS), E-way bill data etc. were used for early identification of GSTINs with propensity for fake/ fraudulent activity to generate Intelligence reports.

While  the  above  measures  contribute  to  revenue  collection,  the  complete  impact  of  such measures  in  identifying  systemic  gaps,  improving  compliance  and  preventing  recurring  tax evasion is not ascertainable.

The outcomes such as revenue growth and reduction in  instances of tax evasion cannot be attributed solely to all or any individual such measure, as various other factors such as global economic  conditions,  economic  growth  in  the  country,  level  of  domestic  consumption  of goods & services, tax rate etc. are also relevant for this.

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