According to the data provided by the GST (Goods and Services Tax) Network, Public Limited Companies amounts to only 0.6% of the total assessees registered under the GST
Similarly, the Public Sector Undertakings (PSUs) amounts to only 0.2% of the total assessees registered under the GST Act 2017 but provides approx 9% of the total GST revenue collection. Other major contributors under the GST regime are the Private Limited Companies, which amounts to 5.9% of the total assessees registered under GST Act 2017, but provides approx 27.5% of the total GST revenue collection.
Proprietors which amounts to 80% of the total assessees registered under the GST Act 2017, are largest under the act but provides approx 13.7% of the total GST revenue collection. The total number of assessees earning more than Rs. 5 Crore per annum, cover about 7% of the total number of taxpayers under the act but provide more 81% of the total GST collections. Such large taxpayers upload approx 6,500 invoices per taxpayer, as compared to average 30 from all the assessments. The assessees are required to upload the invoices under Form GSTR-1 
