The number of cases of Tax Evasion reported post-GST regime are given in Table below:

Period	Detection No. of cases	Amount in Crore
July 2017 to June 2018	1205	3026.55

The nature of cases include misuse of Input Tax Credit, mis-declaration in the GST Returns, tax declared in GST Returns & not paid, and cases where GST returns not filed and Tax not paid.

The details of number of entities claiming GST refunds based on fake invoices being reported to the Government are as under:

Period	Detection No. of cases	Amount in Crore
July 2017 to June 2018	5	23.49

Based on intelligence received/developed, appropriate action is taken under law to protect the Government revenue.

This was stated by Shri Shiv Pratap Shukla, Minister of State for Finance in written reply to a question in Rajya Sabha.

Tax evasion post GST: misuse of input tax credit and false refund claims prompting intelligence led enforcement to protect revenue. Detected post GST tax evasion primarily involves misuse of Input Tax Credit, mis declaration in GST returns, taxes declared but not paid, and non filing of returns resulting in non payment; a separate set of detections concerns refund claims based on fake invoices. Intelligence led information underpins actions taken under law to protect government revenue.