Performance of Year 2020

DGGI has detected tax frauds to the tune of more than Rs. 1.19 lakh crore in last three years and recovered more than Rs. Twenty Nine Thousand Crore of such evaded tax. DGGI has unearthed number of modus operandi by which tax evasion was been done such as (i) short payment of tax by undervaluing taxable goods and services, (ii) wrong availment of exemption notifications, (iii) wrong availment / non-reversal of input tax credit, (iv) non-payment of tax on supply of taxable goods and services (clandestine removal), (v) tax collected but not paid to Govt. exchequer, (vi) non-payment of tax under reverse charge mechanism, (vii) fraudulent availement of input tax credit on the basis of invoices from fake firms, (viii) fraudulent availment of refund of IGST on export of goods, etc.