Parliamentary committee · Lok Sabha Secretariat - Standing Committee on Finance · 2025-07-29

Standing Committee on Finance, Fifteenth Report (18th Lok Sabha) - Action Taken on the Second Report (Department of Revenue)

This action-taken report reviews the Government's replies to the Committee's Second Report on the Department of Revenue's 2024-25 demands. On GST, the main issues were evasion and fraudulent input tax credit. The Government listed its countermeasures: biometric Aadhaar authentication, geo-tagging of premises, PAN-linked OTP checks, mandatory e-invoicing and network analytics. The Committee welcomed these as a strong step against fake invoicing, and it continued to push for the GST Appellate Tribunal to start work quickly.

Key findings and recommendations

  • GST evasion cases rose from 12,574 in 2021-22 to 20,582 in 2023-24.
  • Fake ITC cases rose from 5,966 to 9,190 over the same period.
  • Analytics tools such as NETRA, GAIN and ADVAIT, facial recognition checks and e-way bill analysis are used to screen new registrations.
  • The Committee called biometric authentication and e-invoicing a robust response to fake invoicing.

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