{"id":20521,"date":"2021-05-01T17:46:13","date_gmt":"2021-05-01T12:16:13","guid":{"rendered":"https:\/\/plyinsight.com\/?p=20521"},"modified":"2021-05-22T11:04:22","modified_gmt":"2021-05-22T05:34:22","slug":"gst-technical-glitches-behind-input-tax-credit-frauds-cag-report-2","status":"publish","type":"post","link":"https:\/\/plyinsight.com\/hi\/gst-technical-glitches-behind-input-tax-credit-frauds-cag-report-2\/","title":{"rendered":"GST Technical Glitches Behind Input Tax Credit Frauds: CAG Report"},"content":{"rendered":"<p><strong>The Comptroller and Auditor General (CAG) of India has found that the goods and services tax (GST) system is prone to input tax credit (ITC) frauds due to complexity in the compliance system.<\/strong><\/p>\n<p>\u201cThe originally envisaged system-validated ITC through &#8216;invoice matching&#8217; had not been implemented. The complexity of return mechanism and technical glitches had resulted in roll-back of key GST returns, rendering the system prone to ITC frauds,\u201d CAG said in its report submitted in Parliament.<\/p>\n<p><strong>The GST returns system is still a work in progress despite more than three years of roll-out, it said. \u201cIn the absence of a stable and simplified return mechanism, one of the main objectives of GST rollout \u2014 simplified tax compliance system \u2014 is yet to be achieved,\u201d the report said.<\/strong><\/p>\n<p>\u201cWe observed instances of irregular grant of refund due to non-consideration of minimum balance in electronic credit ledger, irregular sanction of refund of input tax credit availed of on capital goods, etc,\u201d the report said.<\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0930\u0932 \u0928 \u0939\u094b\u0928\u0947 \u0938\u0947<\/strong><\/span><br \/>\n<span style=\"color: #800000;\"><strong>\u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0927\u094b\u0916\u093e\u0927\u095c\u0940: \u0938\u0940\u090f\u091c\u0940<\/strong><\/span><\/h3>\n<hr \/>\n<p><strong>\u092d\u093e\u0930\u0924 \u0915\u0947 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0915 \u090f\u0935\u0902 \u092e\u0939\u093e\u0932\u0947\u0916\u093e \u092a\u0930\u0940\u0915\u094d\u0937\u0915 (\u0938\u0940\u090f\u091c\u0940) \u0928\u0947 \u092a\u093e\u092f\u093e \u0939\u0948 \u0915\u093f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (\u091c\u0940\u090f\u0938\u091f\u0940) \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092e\u0947\u0902 \u0915\u0941\u091b \u0910\u0938\u0940 \u0916\u093e\u092e\u0940 \u0939\u0948 \u091c\u093f\u0938\u0938\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u0947\u094d\u0930\u0921\u093f\u091f (\u0906\u0908\u091f\u0940\u0938\u0940) \u0927\u094b\u0916\u093e\u0927\u095c\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0938\u0940\u090f\u091c\u0940 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u091c\u091f\u093f\u0932 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u094b \u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u0926\u094b\u0937\u0940 \u0920\u0939\u0930\u093e\u092f\u093e \u0939\u0948\u0964<\/strong><\/p>\n<p>\u0938\u0940\u090f\u091c\u0940 \u0928\u0947 \u0938\u0902\u0938\u0926 \u0915\u094b \u0905\u092a\u0928\u0940 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0938\u094c\u0902\u092a\u0940 \u0939\u0948 \u091c\u093f\u0938\u092e\u0947\u0902 \u0909\u0938\u0928\u0947 \u0915\u0939\u093e \u0939\u0948, \u2018\u0907\u0928\u0935\u093e\u0945\u0907\u0938 \u092e\u093f\u0932\u093e\u0928 \u0915\u0947 \u091c\u0930\u093f\u092f\u0947 \u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 \u092a\u0930\u093f\u0915\u0932\u094d\u092a\u093f\u0924 \u092a\u094d\u0930\u0923\u093e\u0940 \u0938\u0947 \u092e\u093e\u0928\u094d\u092f 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\u092a\u094d\u0930\u0935\u093e\u0939 \u0915\u094b \u0905\u092c \u0924\u0915 \u0932\u093e\u0917\u0942 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 \u0914\u0930 \u090f\u0915 \u0917\u0948\u0930-\u0939\u0938\u094d\u0924\u0915\u094d\u0937\u0947\u092a \u0935\u093e\u0932\u0940 \u0908-\u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u094b \u0905\u092c \u0924\u0915 \u0932\u093e\u0917\u0942 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/p>\n<p><strong>\u0930\u093f\u092a\u094b\u0930\u094d\u091f \u092e\u0947\u0902 \u0915\u0939\u093e \u0917\u092f\u093e \u0939\u0948, \u2018\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092a\u0930 \u0905\u092d\u0940 \u092d\u0940 \u0915\u093e\u092e \u091a\u0932 \u0930\u0939\u093e \u0939\u0948 \u091c\u092c\u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0932\u093e\u0917\u0942 \u0939\u0941\u090f \u0924\u0940\u0928 \u0935\u0930\u094d\u0937 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0938\u092e\u092f \u0939\u094b \u091a\u0941\u0915\u093e \u0939\u0948\u0964 \u0938\u094d\u0925\u093e\u092f\u0940 \u0914\u0930 \u0938\u0930\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u0924\u0902\u0924\u094d\u0930 \u0915\u0947 \u0905\u092d\u093e\u0935 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0938\u0930\u0932\u0940\u0915\u0943\u0924 \u0915\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0905\u092c \u0924\u0915 \u0938\u093e\u0915\u093e\u0930 \u0928\u0939\u0940\u0902 \u0939\u094b \u092a\u093e\u092f\u093e \u0939\u0948\u0964\u2019 \u0938\u0940\u090f\u091c\u0940 \u0928\u0947 \u0938\u093f\u092b\u093e\u0930\u093f\u0936 \u0915\u0940 \u0939\u0948 \u0915\u093f \u0938\u0930\u0932\u0940\u0915\u0943\u0924 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0945\u0930\u094d\u092e \u0915\u094b \u0932\u093e\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0938\u092e\u092f\u093e\u0935\u0927\u093f \u0924\u0915 \u0915\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>The Comptroller and Auditor General (CAG) of India has found that the goods and services tax (GST) system is prone to input tax credit (ITC) frauds due to complexity in the compliance system. \u201cThe originally envisaged system-validated ITC through &#8216;invoice matching&#8217; had not been implemented. The complexity of return mechanism and technical glitches had resulted [&hellip;]<\/p>","protected":false},"author":1,"featured_media":20525,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1116],"tags":[1199,1198,1133,250,665,90,1200,1197],"class_list":["post-20521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-april-news-2021","tag-cag-report","tag-credit-frauds","tag-goods-and-service-tax","tag-gst","tag-income-tax","tag-input-tax","tag-tax-department","tag-technical-glitches"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST Technical Glitches Behind Input Tax Credit Frauds: CAG Report - PLY INSIGHT<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plyinsight.com\/hi\/gst-technical-glitches-behind-input-tax-credit-frauds-cag-report-2\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Technical Glitches Behind Input Tax Credit Frauds: CAG Report - PLY INSIGHT\" \/>\n<meta property=\"og:description\" content=\"The Comptroller and Auditor General (CAG) of India has found that the goods and services tax (GST) system is prone to input tax credit (ITC) frauds due to complexity in the compliance system. \u201cThe originally envisaged system-validated ITC through &#8216;invoice matching&#8217; had not been implemented. 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