(a) Whether there is any proposal to link Aadhaar number with Goods and Services Tax (GST) and if so, the details thereof;
(b) The number of persons who filed their indirect tax returns, State/UT-wise; and
(c) The number of persons enrolled under GST, so far, State/UT-wise?
MINISTER OF STATE FOR FINANCE
(SHRI SANTOSH KUMAR GANGWAR)
(a) No Sir. There is no formal proposal to link Aadhaar with GST. Under section 25(6) of the Central Goods and Services Tax Act, 2017, every person shall have a Permanent Account Number (PAN) issued under the Income Tax Act, 1961 in order to be eligible for grant of registration under GST. Whereas, section 139AA of the Income-tax Act, 1961, as introduced by the Finance Act, 2017, provides for mandatory quoting of Aadhaar / Enrolment ID of Aadhaar application form for making an application for allotment of Permanent Account Number with effect from 1st July, 2017. In this regard, in the application for registration (FORM GST REG-01), it is required to furnish the Aadhaar details of Proprietor / all Partners / Karta / Managing Directors and whole time Director / Members of Managing Committee of Associations / Board of Trustees etc. and authorized Signatories.
(b) No returns have been filed under GST till now. The details of returns filed under Central Excise and Service Tax in Financial Year 2016-17 is as follows:
State / Union Territory for
F.Y. 2016-17 Central Excise Service Tax
Andaman and Nicobar 4 575
Andhra Pradesh 7626 44134
Arunachal Pradesh 78 299
Assam 1838 11284
Bihar 1117 12091
Chandigarh 263 9445
Chhattisgarh 1543 11005
Dadra and Nagar Haveli 1229 2441
Daman and Diu 1141 1929
Delhi 4134 158885
Goa 711 6397
Gujarat 21275 114300
Haryana 11609 58409
Himachal Pradesh 1258 7067
Jammu and Kashmir 748 2
Jharkhand 1612 17585
Karnataka 12082 92097
Kerala 2583 30412
Madhya Pradesh 4028 26232
Maharashtra 32239 306213
Manipur 5 249
Meghalaya 377 802
Mizoram 3 82
Nagaland 32 223
Orissa 1562 19340
Puducherry 736 2117
Punjab 4899 32494
Rajasthan 5941 56464
Sikkim 126 696
Tamil Nadu 18259 82144
Telangana 2044 14875
Tripura 122 910
Uttar Pradesh 10336 89827
Uttarakhand 1397 13671
West Bengal 10597 72406
Lakshadweep 0 10
OIDAR Services 0 3
Total 163554 1297114
The details of returns filed under VAT are not available as it is filed with respective State VAT authorities.
(c) The number of persons enrolled in GST (including both migrated assesses and fresh registrations) till 25/07/2017 is as follows:
State of taxpayers Total
Andaman and Nicobar Islands 2,040
Andhra Pradesh 2,65,041
Arunachal Pradesh 3,650
Assam 1,02,471
Bihar 2,01,646
Chandigarh 23,801
Chhattisgarh 1,16,923
Dadra and Nagar Haveli 5,480
Daman and Diu 4,633
Delhi 4,72,625
Goa 25,457
Gujarat 6,30,376
Haryana 2,76,693
Himachal Pradesh 60,507
Jammu & Kashmir 38,910
Jharkhand 84,957
Karnataka 6,37,065
Kerala 2,38,887
Lakshadweep 48
Madhya Pradesh 3,25,634
Maharashtra 10,15,801
Manipur 3,874
Meghalaya 10,898
Mizoram 2,309
Nagaland 4,307
Odisha 1,44,192
Puducherry 16,680
Punjab 2,68,330
Rajasthan 5,58,489
Sikkim 3,379
Tamil Nadu 7,14,014
Telangana 2,38,757
Tripura 12,890
Uttar Pradesh 8,71,976
Uttarakhand 1,04,753
West Bengal 3,54,006
Total 78,41,499
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