GOVERNMENT OF INDIA
“GST Fraud”
Will the Minister of FINANCE be pleased to state:-
(a) whether the Government has recently detected Goods and Service Tax (GST) fraud worth Rs.350 crore against unidentified exporters;
(b) if so; the details thereof;
(c) the steps taken by the Government to address the problem of traders in filing their GST returns;
(d) whether the targets fixed for GST collection have been increased; and
(e) if so, the details thereof and if not, the reasons therefor?
(SHRI ANURAG SINGH THAKUR)
(a) & (b) Yes, Sir. The details of the cases booked against exporters for fraudulent claim of refund during the period July, 2017 to August, 2020 are as under:
|
No. of cases |
Quantum [Rs. Crore] |
Recovery [Rs. Crore] |
Arrest [Nos.] |
|
906 |
2551.15 |
293.05 |
38 |
(c) The following steps have been taken by the Government to address the problems of traders in filing their GST returns:
- Taxpayers with turnover of more than Rs. 5 crore in the preceding F.Y. if they furnish the returns for the months of February, 2020 to April, 2020 on or before 24.06.2020;
- Taxpayers with turnover up to Rs. 5 crores in the preceding F.Y. if they furnish the returns, as follows:
|
Month (Year -2020) |
Category |
Category |
|
February |
30th June |
30th June |
|
March |
3rd July |
5th July |
|
April |
6th July |
9th July |
|
May |
12th September |
15th September |
|
June |
23rd September |
25th September |
|
July |
27th September |
29th September |
iv. The amount of late fee payable has been capped at Rs.500/- for each return for the tax period from February, 2020 to July, 2020, if these returns are furnished by 30.06.2020. Further, late fees shall be NIL if the tax liability is zero for any of these tax periods.
v. Late fee for delay in furnishing outward statement in FORM GSTR-1 has been waived for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.
vi. The format of annual returns and reconciliation statement has been simplified.
vii. The filing of annual return for F.Y. 2017-18 and F.Y. 2018-19 has been made optional for taxpayers with an aggregate turnover of upto Rs. 2 crores and who have not filed the said return before the due date. For F.Y. 2018-19, the filing of FORM GSTR-9C has been made optional for taxpayers having annual turnover upto Rs. 5 crores.
viii. For composition taxpayers:
- Due date for furnishing FORM GSTR-4 for F.Y 2019-20 has been extended till 31.10.2020;
- Due date for payment of tax in FORM CMP-08 for last quarter of F.Y. 2019-20 has been extended till 07.07.2020;
- The last date for opting for composition scheme for F.Y. 2020-21 has been extended till 30.06.2020.
(d) & (e) The details of GST revenue collection and targets (RE/BE) during F.Y. 2017-18, F.Y 2018-19, F.Y. 2019-20 and F.Y. 2020-21 (April – August) as per CCA are follows:
(Rs. In Crore)
|
Tax Head |
2017-18 |
2018-19 |
2019-20 |
2020-21 |
||||
|
RE |
Actual |
RE |
Actual |
RE |
Actual |
BE |
Actual (Provisional) |
|
|
CGST |
221400 |
203261 |
503900 |
457534 |
514000 |
494070 |
580000 |
125308 |
|
IGST |
161900 |
176688 |
50000 |
28945 |
– |
9204 |
– |
27580 |
|
GST Compensation Cess |
61331 |
62612 |
90000 |
95081 |
98327 |
95551 |
110500 |
28163 |
|
Net |
444631 |
442561 |
643900 |
581559 |
612327 |
598825 |
690500 |
181051 |