Ministry of Finance shared data on GST revenue collection targets and actual collections from FY 2019-20 to FY 2023-24. Collections ranged from 79.5% to 110.8% of budget estimates, with consistent improvements in compliance over the years. Between 2020 and January 2025, 86,711 GST evasion cases were detected, leading to tax recoveries totaling ₹6.8 lakh crore. Additionally, 42,673 cases of Input Tax Credit (ITC) fraud were identified, recovering ₹12,367 crore. Key measures to improve compliance include e-invoicing, GST analytics, risk-based audit selection, and initiatives like “Project Anveshan,” which leverages advanced tools like facial recognition and anomaly detection. These steps aim to identify systemic gaps, prevent evasion, and enhance revenue collection. While these measures support compliance and safeguard revenue, their exact contribution is influenced by factors like global economic conditions, domestic consumption, and tax rates, making it challenging to isolate their individual impact on revenue growth.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
LOK SABHA
UNSTARRED QUESTION NO.1770
TO BE ANSWERED ON MONDAY, MARCH 10, 2025
IMPROVING REVENUE COLLECTION
1770. DR. DHARAMVIRA GANDHI:
Will the Minister of FINANCE be pleased to state:
(a) the annual GST collection targets during the last five years and the manner in which 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) the manner in which the 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
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 last financial years are as follows:
Net Central GST Collection
(CGST + IGST (residual) + GST Compensation Cess)
Amount in Rs. Crores
| Financial Year |
Budget Estimates(BE) |
Revised Estimates(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 complete 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 individual such 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.
