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GST STATISTICS

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GST STATISTICS
By: Mr. M. GOVINDARAJAN
April 19, 2021
All Articles by: Mr. M. GOVINDARAJAN       View Profile
  • Contents

Introduction

Three years and 10 months have been lapsed since the introduction of GST with effect from 01.07.2017 subsuming all indirect taxes.  From the inception of GST the registered person has to register himself with the Department, to pay the taxes in due time, to file the required returns in time, filing of E-way bill during the transition of goods and other duties are entrusted with the registered person.  Technical glitches are continuing one by which the registered persons suffered a lot.  Despite the same there are improvements in the system of GST.  The relevant statistics are published by the GSTN portal in their website,  some of which has been produced in this article.

Registration

The following table shows the number of registered persons for each category shown in the second column of the table as on 31.12.2020:

Table – 1

Registration as on 31.12.2020

Sl. No.

Category

Registered persons

1

Normal tax payers

10,782,730

2

Composition tax payers

1,689,081

3

Input Service Distributors

7,094

4

Casual tax payers

533

5

Tax collector at source

11,574

6

Tax deductor at source

195,511

7

Non resident tax payers

27

8

OIDAR

249

9

UNIN holders

2276

Total

12,689,075

Filing of GSTR – B form

GSTR-3B is a monthly self-declaration to be filed by a registered GST dealer along with GSTR 1 and GSTR 2 return forms. It is a simplified return to declare summary GST liabilities for a tax period. One has  to file GSTR-3B even when there has been no business activity (nil return).

The following table shows the number of tax payers eligible to file GSTR -3B return, number of tax payers filed in due date, number of tax payers filed after due date for the period from July 2017 to March 2018; 2018 – 2019; 2019 – 2020; from April 2020 to November 2020:

Table  - 2

Details of filing of GSTR – 3B return

Year

No. of tax payers eligible to file

No. of tax payers filed in due date

No. of tax payers filed after due date

Total returns filed

July 2017-Mar18

70469376

41121997

25876411

66998408

2018 – 19

115707817

69628789

33226960

94576668

2019 – 20

124744893

75352011

35638141

110990152

2020 – 21(up to Nov.20200

84165734

38824639

35661259

73985898

Filing of GSTR – 1

GSTR-1 is a return where details of sales are filed with the government. No tax has to be paid after filing this return. The tax has to be paid at the time of filing GSTR-3B.

The following table shows the number of tax payers eligible to file GSTR - 1  return, number of tax payers filed in due date, number of tax payers filed after due date for the period from July 2017 to March 2018; 2018 – 2019; 2019 – 2020; from April 2020 to November 2020:

Table – 3

Details of filing of GSTR – 3B return

Year

No. of tax payers eligible to file

No. of tax payers filed in due date

No. of tax payers filed after due date

Total returns filed

July 2017-Mar18

47201778

35417939

6821119

42239058

2018 – 19

75697667

27720033

30774981

58495014

2019 – 20

81457191

30576460

31806709

62383169

2020 – 21(up to Nov.20200

63882752

20430254

14823801

35254055

Tax collection on GST portal

GST laws provide for the levy of Central Tax, integrated tax and Cess by Central Government and State/Union territory to levy the State tax/Union territory tax.  Integrated tax is levied on the inter-State supply and also on import.

The following table shows the collection of CGST, SGST, IGST, Cess and IGST on import from July 2017 to December 2020:

Table – 4

Details of collection of GST from July 2017 to December 2020

(in Crores)

Month

CGST

SGST

IGST

CESS

IGST ON IMPORT

July 2017

9.97

10.46

32.38

0.24

20926

August 2017

15285.94

23313.84

26948.87

6607.97

23068

September 2017

15131.72

21979.72

25000.65

7301.50

23929

October  2017

14962.14

22344.73

25879.26

7291.26

22116

November 2017

13690.32

20293.61

22671.71

6419.82

20026

December 2017

13927.87

19700.00

22048.12

7164.02

20717

January  2018

14874.49

21542.76

23793.37

7282.20

21546

February  2018

14763.12

20620.98

22779.22

7550.19

19603

March 2018

16265.08

22054.48

23992.15

6702.48

22333

April 2018

18652.49

25704.09

29297.49

7852.18

21246

May 2018

15866.23

21690.51

24672.97

6485.26

24447

June 2018

15939.20

21989.10

25001.20

7348.21

24493

July 2018

15877.25

22292.88

25099.03

7567.99

24852

August 2018

15302.91

21153.83

23363.39

6778.53

26512

September 2018

15318.24

21060.87

24762.07

7223.68

25308

October 2018

16463.92

22826.29

26511.38

7045.30

26908

November 2018

16811.34

23069.19

25592.63

7188.84

24133

December 2018

16441.54

22459.22

24315.61

7050.53

23635

January 2019

17762.82

24825.65

27168.47

7787.62

24056

February 2019

17629.13

24196.28

25569.39

7566.05

21384

March 2019

20353.15

27520.12

26897.06

7394.90

23521

April 2019

21164.58

28802.70

31444.77

8115.21

23289

May 2019

17811.04

24462.07

25015.64

7171.82

24875

June 2019

18366.44

25343.49

25791.75

7581.81

21980

July 2019

17911.57

25007.47

26366.24

7754.31

24246

August 2019

17732.65

24239.16

24140.09

6431.56

24818

September 2019

16629.68

22597.66

22971.86

6891.84

22097

October 2019

17581.34

23673.80

25071.09

6832.83

21446

November 2019

19591.90

27144.82

28078.44

6858.38

20948

December 2019

19961.88

26792.05

26803.96

7484.25

21295

January 2020

20943.77

28223.35

29531.69

7813.49

23481

February 2020

20568.94

27347.83

27757.59

7906.55

20745

March 2020

19180.73

25598.46

26449.91

7464.64

18056

April 2020

5065.50

5949.67

7955.47

631.59

12074

May 2020

10324.10

12904.79

16060.08

5578.03

16640

June 2020

18975.00

23965.13

24592.82

7057.43

15709

July 2020

16144.08

21415.28

22266.20

6458.22

20324

August 2020

15905.78

21063.89

23084.91

6542.39

19179

September 2020

17740.23

23130.13

25041.85

6335.52

22442

October 2020

19192.53

25410.53

29162.71

7078.77

23375

November 2020

18949.78

25245.03

29720.60

7429.53

22078

December 2020

21364.36

27802.39

30370.88

7608.32

27050

Settlement of IGST to States/Union Territories

Due to subsume of State indirect taxes also in the GST stream, the State Government complained of the revenue loss to the States and Union territories.  Revenue from IGST will be apportioned among Union and States by Parliament on basis of recommendation of Goods and Service Tax Council.

The following table shows the amount settlement made to States/Union territories from the period July 2017 to December 2020:

Table – 5

Details of settlement of IGST made to States/Union territories

(in Crores)

Month

Amount settled

Month

Amount settled

July 2017

0

April 2019

15975.33

August 2017

7680.46

May 2019

14438.04

September 2017

10852.29

June 2019

13612.82

October  2017

13289.30

July 2019

20398.87

November 2017

13881.58

August 2019

16622.76

December 2017

14487.75

September 2019

16204.01

January  2018

15067.64

October 2019

13970.98

February  2018

13479.39

November 2019

17430.57

March 2018

13424.40

December 2019

16152.00

April 2018

14553.30

January 2020

18198.00

May 2018

12329.99

February 2020

16552.60

June 2018

14662.06

March 2020

14915.45

July 2018

15749.35

April 2020

1833.08

August 2018

13982.22

May 2020

8920.41

September 2018

13954.33

June 2020

11116.8

October 2018

15107.34

July 2020

18837.78

November 2018

15704.19

August 2020

14650.14

December 2018

14792.75

September 2020

16997.18

January 2019

14677.05

October 2020

19427.46

February 2019

15746.67

November 2020

16285.87

March 2019

13688.77

December 2020

17680.76

E-way Bill

E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion.  The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients.

Total E-way bill generated from 01.04.2019 to 30.06.2020 by various functionalities is 70,62,89,680.

  • Count of Inter-State e-way bills   = 286292031
  • Counter of Intra-State e-way bills= 419997649

Total         706289680

The highest number of e-way bills is generated on 29.02.2020 and the count is 2519208.

The number of GST taxpayers registered with e-way bill system as on 30.06.2020 is 3396092.  The number of transporters registered with e-way bill system as on 30.06.2020 is 51734.

The following table shows the details of e-way bill generation from the period 01.04.2019 to 30.06.2020:

Table – 6

Details of E-way bill generation from April 2019 to June 2020

Month

Intra-State

Inter-State

Total

April 2019

3,04,86,357

2,20,38,234

5,25,24,591

May 2019

3,16,85,231

2,25,89,362

5,42,74,593

June 2019

2,96,99,267

2,00,46,396

4,97,45,663

July 2019

3,10,46,589

2,11,22,303

5,21,68,892

August 2019

3,00,39,708

2,11,82,769

5,12,22,477

September 2019

3,00,86,136

2,23,22,188

5,24,08,324

October 2019

3,07,11,355

2,21,59,777

5,28,71,132

November 2019

3,16,84,403

2,17,01,746

5,33,86,149

December 2019

3,26,84,113

2,27,09,600

5,53,93,713

January 2020

3,34,55,970

2,34,66,683

5,69,22,653

February 2020

3,35,03,634

2,36,82,063

5,71,85,697

March 2020

2,42,95,894

1,63,62,916

4,06,58,810

April 2020

61,66,233

24,43,214

86,09,447

May 2020

1,70,92,904

83,99,766

2,54,92,670

June 2020

2,73,59,855

1,60,65,014

4,34,24,869

Total

41,99,97,649

28,62,92,031

70,62,89,680

The modes of e-way bill generation are-

  • Website – 61.74%;
  • Excel tool – 21.55%;
  • Mobile, SMS, API – 16.70%

The modes of goods transport (in count) are-

  • Road – 99.43%;
  • Rail – 0.42%;
  • Air – 0.20%;
  • Ship – 0.02%.

The modes of goods transport (in terms of value) are-

  • Road – 94.27%;
  • Rail – 4.24%;
  • Air – 0.75%;
  • Ship – 0.72%.

Source: https://www.gst.gov.in/download/gststatistics.

 

By: Mr. M. GOVINDARAJAN - April 19, 2021

 

 

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