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
|
