This data has been extracted from A Statistical Report on Completion of 3 years of GST released by Goods and Services Tax Network on 3rd Anniversary of GST. Source of the entire data produced here is from this document released by GSTN.

 1. Active Taxpayers as on 30th June, 2020: Summary

Type of Taxpayer No. of Taxpayers
Normal Taxpayers 1,03,96,876
Composition Taxpayers 17,11,581
Input Service Distributor 7,387
Casual Taxpayers 45
Tax Collector at source 9,250
Tax Deductor at source 1,85,657
Non Resident Taxpayers 3
OIDAR 305
Total 1,23,11,104

UIN holders 2264

2. Classification of taxpayers according to states, then following are first 6 states as per number of registration sequentially arranged

Sequentially Numbered Name of the State No. Tax Payers Registered
1 Maharashtra 13,76,685
2 Uttar Pradesh 11,34,566
3 Gujarat 8,88,698
4 Karnataka 7,37,417
5 Delhi 7,35,708
6 West Bengal 6,06,065

Out of Total 1,23,11,104 registered taxpayers, 59,45,626 tax payers have turnover less than 1.5 Crore. This is 48.29% of the taxpayers having annual turnover of less than 1.5 crore. This figure in itself explains the type of taxpayers working in our economy. All the policies relating to compliances and administration should be made considering the preparedness of these taxpayers.

3. Contribution to GST Revenue from Different Constitutions of Business 

CONSTITUTION OF BUSINESS No. of Taxpayers % of Total Tax Payers COLLECTION (In Rs.Crores) % OF Total Collection
Public Limited Company 71,151 0.62% 8,35,298.12 35.29%
Private Limited Company 6,75,875 5.87% 6,51,141.36 27.51%
Partnership 12,41,540 10.78% 1,74,031.78 7.35%
TOTAL   17.27%   70.15%

 –

CONSTITUTION OF BUSINESS No. of Taxpayers % of Total Tax Payers COLLECTION

(In Rs.Crores)

% OF Total Collection
Proprietorship 92,38,097 80.18% 3,15,948.41 13.35%

It is evident from the above stated data that 70.15% of the revenue is collected from merely 17.27% of the taxpayers. And whopping 80.18% of taxpayers contribute meager amount 13.35% of tax. It is always easy to have tax administration on the organized taxpayers who are working under Corporate or partnership constitution. So, it is to control them and regulate them. It gives the direction for the future also to the administrators that not to incur much cost to administer individuals as they do not contribute much. They should have relaxed policies for individuals like frequency of filing returns and tax payments also. This would save the precious national resources to have optimum utilization. This would in real terms call the usage of data collection and data mining.

If we further narrow down our lenses to see only 6.49% of taxpayers contribute 62.80% of revenue. It is the high time for department to concentrate more on these small lots instead of hitting around bushes and troubling the nation as a whole.

Attempt is made by us to present the already published data to bring out some inferences or directions for future. This extraction is not at all for any other purposes.

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3 Comments

  1. Chander Mohan Sharma says:

    This paper approaches with least traveled area. To meaningfully seek modulating of the procedures for ease of compliance, this is an excellent analysis. This should help the Associations / Federations in formulating approaches to reduce Tax compliance burden of Tax Payers as also by the Tax Collectors. We look forward to more enlightening statistical analysed data.

  2. CA. C V SURYAM says:

    What are the privileges given to taxpayers having turnover upto Rs.1.50 crores constituting almost 50% of total taxpayers? A big ZERO. Allowing to file GSTR-1 quarterly is not a relief at all. They should be allowed to file and pay 3B on monthly basis but only on the actual realization of amounts from their customers/clients. Then only it will be real handholding from Government to these type of taxpayers.

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