Lok Sabha Question No. 2417 (UNSTARRED), answered on 2025-08-04
Subject: GST Collection and Evasion
Ministry: FINANCE
Asked by: Shri Ve Vaithilingam

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE LOK SABHA UNSTARRED QUESTION NO. 2417

TO BE ANSWERED ON MONDAY, AUGUST 04, 2025/ SRAVANA 13, 1947(SAKA)

## GST COLLECTION AND EVASION

2417. SHRI VE VAITHILINGAM:

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  has  compared  with these targets;
- (b) the total number of GST evasion cases detected during the last five years along with the corresponding value of taxes recovered;
- (c) the manner in which the Government evaluates the effectiveness of measures such as e-invoicing and GSTN analytics in identifying systemic gaps, improving compliance and preventing recurring tax evasion; and
- (d)  the  impact  of  these  measures  on  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 five 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   |
|------------------|-------------------------|--------------------------|---------------------|--------------------|--------------------|
| 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%             |

Source:  Receipt  Budget  of  respective  years;  FY  2024-25  actual  collection  have been taken from PrCCA (CBIC); [P]= Provisional;

| 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%  |
| 2024-25 [P] | 10,61,899  | 10,61,899  | 10,26,490  | 96.7%    | 96.7%   |

- (b)  The  total  number  of  GST  evasion  cases  detected  by  Central Government  formations,  during  last  five  years  along  with  the corresponding value of taxes recovered are as follows:

| Total GST Evasion Cases   | Total GST Evasion Cases   | Total GST Evasion Cases   | Total GST Evasion Cases        |
|---------------------------|---------------------------|---------------------------|--------------------------------|
| Period                    | No. of Cases              | Detection (In Rs. Cr.)    | Voluntary Deposit (In Rs. Cr.) |
| 2020-21                   | 12,596                    | 49,384                    | 12,235                         |
| 2021-22                   | 12,574                    | 73,238                    | 25,157                         |
| 2022-23                   | 15,562                    | 1,31,613                  | 33,226                         |
| 2023-24                   | 20,582                    | 2,30,332                  | 31,758                         |
| 2024-25                   | 30,056                    | 2,23,375                  | 26,799                         |
| Total                     | 91,370                    | 7,07,942                  | 1,29,175                       |

| 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                           | 7,268                             | 31,233                            | 2,232                             |
| 2021-22                           | 5,966                             | 28,022                            | 2,027                             |
| 2022-23                           | 7,231                             | 24,140                            | 2,484                             |
| 2023-24                           | 9,190                             | 36,374                            | 3,413                             |
| 2024-25                           | 15,283                            | 58,772                            | 2,675                             |
| Total                             | 44,938                            | 1,78,541                          | 12,831                            |

Source: GST Investigation Wing;

Note: Total GST evasion data includes ITC fraud cases.

(c)  &  (d)  There  are  various  steps  /  measures  taken  by  Central Government & GSTN to help in improving compliance and preventing tax evasion such as digitization through E-invoicing, GST analytics such as automated risk assessment based on compliance attributes  of  taxpayer,  highlighting  of  outliers  based  on  systemflagged mismatches,  providing actionable intelligence with an aim to  manage  GST  revenue  risks  through  various  tools,  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, 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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