The Indian government introduced the new GST regime six years ago and a recent statistical report by GSTN provides a comprehensive analysis of its implementation.
The following is a list of the contents which is merged with the report:
- E-Invoice
- Refund
- Returns
- GSTN Outreach Initiatives
- Services
- Registration
- Payment
- E-Way Bill
The report shows the total number of returns filed on a monthly basis since July 2017, with the cumulative total increasing over time. The graph provided on Page 8 in the report shows the trend in the total number of returns filed on a monthly basis, with the highest number of returns filed in a day being 24.85 lakhs. As of June 2023, over 114 crore returns have been filed since the implementation of GST in July 2017.
The cumulative trend of users’ GST registration on the E-Way Bill Portal (including GSTIN holders, transporters, and unregistered persons) has been increasing steadily over the past 6 years. The graph shows the number of registrations and enrollments in different ranges of turnover, with the figures being cumulative. You can check the PDF for a detailed analysis of the trend of GST registration over the past 6 years.
According to page 4 of the PDF, the total number of active taxpayers as of June 30, 2023, is 1,40,91,249. The different taxpayer categories mentioned in the report are Normal Taxpayers, Composition Taxpayers, Input Service Distributor, Tax Collectors at source, Tax Deducted at source, and Others. The report provides the number of active taxpayers in each category, with Normal Taxpayers having the highest number of active taxpayers at 1,22,51,710.
If we talk about differences in the number of migrated taxpayers across different states in India. Then, yes, there are notable differences in the number of migrated taxpayers across different states in India, as mentioned on page 28 of the PDF. The report provides state-wise tax collection trends for migrated and new taxpayers for FY 2022-23.
The table shows the number of GSTINs, tax deposited, and average tax per GSTIN for both migrated and new taxpayers in each state. The number of migrated taxpayers varies significantly across different states, with Andhra Pradesh having the highest number of migrated taxpayers at 1,14,027, and Andaman and Nicobar Islands having the lowest number of migrated taxpayers at 656.
The PDF also introduced us to “GITA” – GST Interactive Technical Assistant, which is a chatbot developed by the Goods and Services Tax Network (GSTN) to assist taxpayers with their GST-related queries. As mentioned on page 46 of the PDF, GITA has been developed to provide a user-friendly interface to taxpayers for addressing their queries related to GST.
It has been designed to answer queries related to GST registration, returns, payments, refunds, and other related topics. The chatbot has been trained to understand natural language queries and provide accurate responses to users. It has been integrated with the GSTN portal and is available 24×7 to assist taxpayers with their queries.
