In the present fiscal year by Central Goods and Services Tax (CGST) formation (up to December 2018), the inspection in 3626 cases of Goods and Services Tax (GST) violations/ evasion has been started.
The inspection held till now shows that the amount of approx Rs. 15278.18 crore (up to December 2018) of tax is concerned in these 3626 cases of Goods and Services Tax (GST) violations/ evasion which was mentioned earlier.
In the present fiscal year (up to December 2018), from the total detection amount, Rs 9959.29 crore has been reclaimed.
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Given below are the numbers of tax evasion and reclaim before GST and after GST period
| F.Y. 2016-17 | F.Y. 2017-18 | F.Y. 18-19 (Up to Dec, 18) | ||
|---|---|---|---|---|
| Detection | ||||
| Quantum of Tax evasion | Quantum of Tax evasion | Quantum of Tax evasion detected | ||
| detected (C.Ex+S.Tax) | detected (C.Ex+S.Tax+GST) | (C.Ex+S.Tax+GST) | ||
| No. of Cases | 10212 | 6815 | 8917 | |
| Amount | (in | 23618.52 | 32204.49 | 48555.06 |
| Rs. Cr.) | ||||
| F.Y. 2016-17 | F.Y. 2017-18 | F.Y. 18-19 (Up to Dec, 18) | ||
| Recovery | Quantum of Tax evasion | Quantum of Tax evasion | Quantum of Tax evasion detected | |
| detected (C.Ex+S.Tax) | detected (C.Ex+S.Tax+GST) | (C.Ex+S.Tax+GST) | ||
| No. of Cases | 11101 | 6220 | 6678 | |
| Amount | (in | 6107.88 | 4579.94 | 13907.83 |
| 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.
The CBIC (Central Board of Indirect Taxes and Customs) has created a dedicated Fraud Analytics System namely DGARM (Directorate General of Analytics & Risk Management) which came in to effect on July 1, 2017. For risk management and data analytics, the DGARM (Directorate General of Analytics & Risk Management) works as a top organisation of CBIC (Central Board of Indirect Taxes and Customs).
In a written reply to a question in Rajya Sabha, Shri Shiv Pratap Shukla, Minister of State for Finance stated “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. GSTR 1 difference etc. with field formations which have resulted in total detection of Rs. 677.68 crore and realization of Rs. 43.06 crore till November 2018″.
