New Delhi: The month-wise gross collection of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess for FY 2017-18 and FY 2018-19 are as under:
Month |
GST collection (in Rs. Crore) | |
2017-18 | 2018-19 | |
April | — | 1,03,459 |
May | — | 94,016 |
June | — | 95,610 |
July | — | 96,483 |
August | 95,633 | 93,960 |
September | 94,064 | 94,442 |
October | 93,333 | 100,710 |
November | 83,780 | 97,637 |
December | 84,314 | — |
January | 89,825 | — |
February | 85,962 | — |
March | 92,167 | — |
Average | 89,885 | 97,040 |
From the above Table, it is clear that GST collection in the current FY (2018-19) has been showing improvement compared to last FY (2017-18) except for the month of August, 2018.
Further, in the absence of any past precedent, it shall be difficult to compare the GST revenue collection with erstwhile system of taxation due to a number of factors like overlap of taxpayers pre and post introduction of GST, variation in exemption limits between Centre and States and among States and mechanism of apportionment of fund under IGST.
The implementation of GST has been successful in India. However, based on the various representations received from various stakeholders including the trade and industry for improving compliance and enhancing ease of doing business, a number of procedural changes have been recommended by the GST Council from time to time by way of issuance of notifications and circulars. In addition, certain amendments to the Central Goods and ServicesTax Act, 2017 and the Integrated Goods and Services Tax Act, 2017, Union Territory Goods and Services Tax Act, 2017 and GST (Compensation to States) Act, 2017 have been passed by the Parliament and received the assent of the Hon’ble President of India. For the period from 01.07.2017 to 30.11.2018, the figures pertaining to receipt and disposal of technical queries (Tickets) is as under:
Received – 20,16,749
Resolved – 20,13,424
Certain representations have been received for rationalization of GST rates, seeking clarification on rates and to bring the petrol/diesel under the purview of GST Act. The GST Council has considered the requests from trade and industry and recommended certain reductions in GST rates on various goods and services in its meetings held in August, September, October, November 2017 and July 2018.
As per Article 279 A (5) of the Constitution, the Goods and Services Tax Council shall recommend the date on which the goods and services tax be levied on petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel (ATF). In this regard, the GST Council has not taken any decision so far.
This was stated by Shri Shiv Pratap Shukla, Minister of State for Finance in a written reply to a question in Lok Sabha today.