Detection of GST Evasion

nvestigation in 3626 cases of GST evasion/violations has been initiated in the present financial year by CGST (Central GST) formations (up to December, 2018).

 On the basis of investigation conducted so far it emerges that the amount of tax involved in these 3626 evasion/violations cases as mentioned in part(a) above is estimated to be Rs. 15278.18 crore (up to December, 2018)

An amount of Rs. 9959.29 crore has been recovered out of total detection amount in the present financial year. (up to December,2018).

The following are the figures of tax evasion and recovery in the pre-GST period and the post GST period:

  F.Y. 2016-17F.Y. 2017-18F.Y. 18-19 (Up to Dec, 18)
Quantum of Tax evasionQuantum of Tax evasionQuantum of Tax evasion detected
  detected (C.Ex+S.Tax)detected (C.Ex+S.Tax+GST)(C.Ex+S.Tax+GST)
No. of Cases1021268158917
Rs. Cr.) 
  F.Y. 2016-17F.Y. 2017-18F.Y. 18-19 (Up to Dec, 18)
RecoveryQuantum of Tax evasionQuantum of Tax evasionQuantum of Tax evasion detected
  detected (C.Ex+S.Tax)detected (C.Ex+S.Tax+GST)(C.Ex+S.Tax+GST)
No. of Cases1110162206678
Rs. Cr.) 

Note: The quantum of evasion detected has gone up in F.Y. 2018-19 (Up to December 2018) over F.Y. and F.Y. 2016-17.

A dedicated Fraud Analytics System namely Directorate General of Analytics & Risk Management (DGARM) has been created by the Central Board of Indirect Taxes and Customs (CBIC) and has become operational w.e.f. 1st July 2017. The DGARM functions as an apex body of CBIC for data analytics and risk management.

The DGARM utilizes internal and external data sources for data mining and analysis to generate outputs for focused and targeted action by field formations and investigation wings of CBIC. It has shared various reports regarding stop filers, GSTR 3B vs. GSTR1 difference etc. with field formations which has resulted in total detection of Rs. 677.68 crore and realization of Rs. 43.06 crore till November, 2018.

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