Investigation in 3626 cases of GST evasion/violations has been initiated in the present financial year by CGST (Central GST) formations (up to December, 2018).

 On the basis of investigation conducted so far it emerges that the amount of tax involved in these 3626 evasion/violations cases as mentioned in part(a) above is estimated to be ₹ 15278.18 crore (up to December, 2018)

An amount of ₹ 9959.29 crore has been recovered out of total detection amount in the present financial year. (up to December,2018).

The following are the figures of tax evasion and recovery in the pre-GST period and the post GST period:

Detection	F.Y. 2016-17	F.Y. 2017-18	F.Y. 18-19 (Up to Dec, 18)
	Quantum of Tax evasion detected (C.Ex+S.Tax)	Quantum of Tax evasion detected (C.Ex+S.Tax+GST)	Quantum of Tax evasion detected (C.Ex+S.Tax+GST)
No. of Cases	10212	6815	8917
Amount (in Rs. Cr.)	23618.52	32204.49	48555.06
	F.Y. 2016-17	F.Y. 2017-18	F.Y. 18-19 (Up to Dec, 18)
Recovery	Quantum of Tax evasion detected (C.Ex+S.Tax)	Quantum of Tax evasion detected (C.Ex+S.Tax+GST)	Quantum of Tax evasion detected (C.Ex+S.Tax+GST)
No. of Cases	11101	6220	6678
Amount (in Rs. Cr.)	6107.88	4579.94	13907.83

Note: The quantum of evasion detected has gone up in F.Y. 2018-19 (Up to December 2018) over F.Y. and F.Y. 2016-17.

A dedicated Fraud Analytics System namely Directorate General of Analytics & Risk Management (DGARM) has been created by the Central Board of Indirect Taxes and Customs (CBIC) and has become operational w.e.f. 1^st July 2017. The DGARM functions as an apex body of CBIC for data analytics and risk management.

The DGARM utilizes internal and external data sources for data mining and analysis to generate outputs for focused and targeted action by field formations and investigation wings of CBIC. It has shared various reports regarding stop filers, GSTR 3B vs. GSTR1 difference etc. with field formations which has resulted in total detection of ₹ 677.68 crore and realization of ₹ 43.06 crore till November, 2018.

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

GST evasion detection: analytics-driven targeting has increased detections and supported substantial tax recoveries. Detection of widespread GST evasion has been a primary compliance focus, with thousands of cases investigated, increased detection in the post-GST period, and substantial recoveries; these efforts are supported by a dedicated fraud analytics system operational since July 2017 that uses data mining and risk analysis to produce reports on stop filers and GSTR-3B versus GSTR-1 discrepancies for targeted enforcement.