TMI BlogGST STATISTICSX X X X Extracts X X X X X X X X Extracts X X X X ..... GST STATISTICS - By: - Mr. M. GOVINDARAJAN - Goods and Services Tax - GST - Dated:- 19-4-2021 - - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 . - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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