Indian government provided details on GST collections over the past five years, showing varying levels of achievement against budget estimates. While collections fell short in FY 2019-20 and FY 2020-21, they exceeded targets in subsequent years, with FY 2023-24 achieving 100.1% of the revised estimate. Since 2020, over 86,000 GST evasion cases were detected, amounting to ₹6.79 lakh crore, with ₹1.23 lakh crore voluntarily deposited. ITC fraud cases totaled 42,673, involving ₹1.66 lakh crore in detected fraud. To improve compliance, the government implemented measures such as e-invoicing, risk-based GST analytics, and Project Anveshan, which employs advanced techniques like Facial Recognition System and e-way bill data analysis. While these efforts contribute to revenue collection and fraud detection, the government notes that their impact cannot be isolated from broader economic factors.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
RAJYA SABHA
UNSTARRED QUESTION NO-3420
ANSWERED ON – 01.04.2025
ACTUAL COLLECTIONS OF GST
3420. SMT. RANJEET RANJAN:
Will the Minister of FINANCE be pleased to state:-
(a) the annual GST collection targets over the past five years and how the actual collections have compared with these targets;
(b) the total number of GST evasion cases detected since 2020, along with the corresponding value of taxes recovered;
(c) how Government evaluates the effectiveness of measures such as e-invoicing and GSTN analytics in identifying systemic gaps, improving compliance, and preventing recurring tax evasion; and
(d) the impact of these measures on improving revenue collection and addressing gaps in the system?
ANSWER
THE MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)
(a): The actual revenue collection w.r.to Net Central GST compared to the Budget / Revised Estimates during the past five financial years are as follows:
Net Central GST Collection
(CGST + IGST (residual) + GST Compensation Cess)
| Financial Year |
Budget
Estimates (BE) |
Revised Estimate s (RE) |
Actual Collection | % of BE Achieved |
% of RE Achieved |
| 2019-20 | 6,63,343 | 6,12,327 | 5,98,749 | 90.3% | 97.8% |
| 2020-21 | 6,90,500 | 5,15,100 | 5,48,777 | 79.5% | 106.5% |
| 2021-22 | 6,30,000 | 6,75,000 | 6,98,114 | 110.8% | 103.4% |
| 2022-23 | 7,80,000 | 8,54,000 | 8,49,132 | 108.9% | 99.4% |
| 2023-24 | 9,56,600 | 9,56,600 | 9,57,208 | 100.1% | 100.1% |
Source: Receipt Budget
(b): The total number of GST evasion cases detected by Central Government, since 2020 along with the corresponding value of taxes recovered are as follows:
| Total Number of GST Offence Cases | |||
| Period | No. of Cases | Detection (In Rs. Cr.) |
Voluntary Deposit (In Rs. Cr.) |
| 2020-21 | 12596 | 49384 | 12235 |
| 2021-22 | 12574 | 73238 | 25157 |
| 2022-23 | 15562 | 131613 | 33226 |
| 2023-24 | 20582 | 230332 | 31758 |
| 2024-25 (upto January, 2025) |
25397 | 194938 | 21520 |
| Total | 86711 | 679505 | 123896 |
| Total Number of ITC Fraud Cases | |||
| Period | No. of Cases | Detection (In Rs. Cr.) |
Voluntary Deposit (In Rs. Cr.) |
| 2020-21 | 7268 | 31233 | 2232 |
| 2021-22 | 5966 | 28022 | 2027 |
| 2022-23 | 7231 | 24140 | 2484 |
| 2023-24 | 9190 | 36374 | 3413 |
| 2024-25 (upto January, 2025) |
13018 | 46472 | 2211 |
| Total | 42673 | 166241 | 12367 |
Source: GST Investigation Wing;
(c) &(d): There are various steps / measures taken by Central Government & GSTN to help in improving compliance and preventing tax evasions such as digitization through E-invoicing, GST analytics such as automated risk assessment based on compliance attributes of taxpayer, highlighting of outliers based on system-flagged mismatches, providing intelligence inputs with an aim to manage GST revenue risks through various tools with a view to generate actionable reports, generating inputs regarding GST non-compliances or evasion on the basis of identifying anomalies in taxpayer behaviour (such as potential tax evasion, fraudulent registration, and suspicious e-way bill activity etc.) and selection of returns for scrutiny and selection of taxpayers for audit based on various risk parameters. These measures are helpful in safeguarding the revenue and nabbing the evaders. Certain projects were also undertaken such as “Project Anveshan” (Analytics, Verification, Shortlisting of Anomalies) whereby newer techniques like Facial Recognition System (FRS), E-way bill data etc. were used for early identification of GSTINs with propensity for fake/ fraudulent activity to generate Intelligence reports.
While the above measures contribute to revenue collection, the impact of such measures in identifying systemic gaps, improving compliance and preventing recurring tax evasion is not ascertainable.
The outcomes such as revenue growth and reduction in instances of tax evasion cannot be attributed solely to all or any such individual measure, as various other factors such as global economic conditions, economic growth in the country, level of domestic consumption of goods & services, tax rate etc. are also relevant for this.
