Context :
GST officials use RFID to detect tax
evasion / 08
July 2021 / Hindustan Times
Extract :
Ø Goods and services tax (GST) authorities have
started detecting instances of tax evasion
by identifying
mismatches between electronic permits issued for transporting goods and the data from radio frequency tags that commercial vehicles use to pass through toll plazas.
Ø GST officials are now identifying vehicles that
pose a risk of revenue leakage by comparing details furnished at the time of generating e-way bills for goods movement with the actual movement of vehicles captured at toll plazas.
Ø E-way bills were
integrated with the radio frequency identification (RFID) tags in January
this year. This means details of proposed goods transportation, including
# classification of the item,
# destination and
# vehicle details furnished at the time of
e-way bill generation,
is fed into these radio frequency tags of commercial vehicles. This helps in
cross-verifying the details
with their physical movement.
Ø “Data analytics helps authorities identify instances of e-way bills that do not result in
goods transportation as well as goods movement without e-way bills. This significantly improves the
administration’s ability to focus on non-compliant behaviour while not causing
inconvenience to honest taxpayers,” said Abhishek Jain, tax partner, EY.
Ø
The
development is a major milestone
in tax administration as it gives
greater precision to government efforts to check evasion, although border check
posts have been dismantled across states with the introduction of GST. It also
helps genuine goods transporters as officials tend to focus on cases flagged in their IT system rather than
suspecting all taxpayers.
Ø Technology and data analytics have been playing
a greater role in tax administration lately, one of the factors that helped in
greater GST revenue collections in recent months. CBIC has been on a drive
against tax evasion, which has led to detection of fake input tax credit and
tax evasion of over ₹29,000 crore since November, minister of state for finance
and corporate affairs Anurag Thakur said on July 1. Another key recent measure
aimed at improving tax compliance is e-invoicing or real-time reporting of
business-to-business transactions in a designated portal.
MY TAKE :
Ø
Some
4 YEARS ago, I sent
following blog / e-mail to our Policy Makers :
A New
Way to E-Way ?........................................[ 15 July 2017 ]
Where I
wrote :
My request / suggestion to GST Council :
· Aim to turn India’s highways into friction-less “ Conveyor Belts of
Commerce “
· Look up conveyor belts in the warehouses of Amazon / Flipkart / UPS /
FedEx etc ,
which carry
package carrying dozens of different items ( can we replace “ packages
“ with TRUCKS and “ conveyor belts “ with HIGHWAYS ? )
· Each
item within each box, has RFID chip and QR
code ( interlinked )
· Sensors placed along the conveyor belt “ read “ each package and
each item inside each
No need to stop the flow of the packages
· E-way Bill too, will have all the QR Codes / RFID data, of each item
loaded onto the truck such as :
# Price
# Origin City
# Destination City
# Supplier with GSTN registration number
# Recipient with his GSTN registration number
# GST –
ISGST – SGST amount for each item
# Date
of Dispatch
# Validity of E Way Bill etc
· Just like today’s Mobile Apps of UPS / FedEx enable online tracking of
each package and of
“ high technology interface “ being proposed by the Government should
incorporate the following technologies :
# QR code /
RFID chip
https://myblogepage.blogspot.com/2017/05/leveraging-navic.html
# Internet of
Things ( IoT )
https://myblogepage.blogspot.com/2017/03/internet-of-vehicles-iov.html
# BlueTooth / NFC
Dear Members of GST Council :
Here is YOUR opportunity to lead the way ( - in this case , the
HIGHWAY ! )
There is no technical reason why Software Super Power India, cannot
lead the world in ,
“ Ease of Doing Business “
If you guarantee the business / industry that “ NO
INSPECTOR “ will stop the truck along its journey , they will
willingly implement ANY / ALL technologies to serve the purpose of E Way Bill
Remember, all corruption starts by permitting HUMANS to “ interpret “ whether a given process was “ correct /
incorrect “ as prescribed – and collect their “ hafta “ for offering to interpret it in favour of the
Business / Industry , violating the process !
Ø By implementing my suggestion
( Internetof
Vehicles / https://myblogepage.blogspot.com/2017/07/fast-forward-to-iov.html
)
- technology
will SHUT DOWN the truck
engine , upon detection of
a violation !
And automatically unlock the engine when the violation gets
corrected by EDITING the E-Way
Bill , on GSTN web site !
=================================================
Dear
Gadkariji / Piyush Goyalji :
RFID is helping
reduce / eliminate GST
TAX EVASION on the highways ( as seen above )
By making RFID
compulsory for payment of Highway Toll tax, it is
helping TAX INCREASE, as can be seen
from following figures of Highway Toll tax collected
( Rs Crore / month ):
# Nov 2019…………… 773
# Dec 2019……………….1,257
# Feb 2020……………… 1,841
# July
2020…………… 1,623
# Dec 2020…………… 2,303
# Feb 2021……………….2,556
( source : https://factly.in/data-can-mandatory-fastag-increase-toll-revenue-collection-at-a-greater-rate-in-2021-22/ )
# 0n 25 Feb 2021……. 104 ( in one day )
# Expected collection for current year …..
34,000
# Expected to reach in 3 to 4 years………..134,000
( Rs 1.34 Lakh*Crore per year )
(source:https://realtyninfra.com/toll-collection-likely-to-touch-rs-34000-cr-mark-in-ongoing-fiscal-gadkari )
It must be noted
that, all of this TAX COLLECTION is fully AUTOMATIC, without any Human
Intervention !
Also note that, our
total Vehicle population is about 340 million in
2021
Assume that, out of
this, 80 % are 2-Wheelers (which may not ply on highways ), leaving 20 % of 4
Wheelers ( cars – buses – trucks etc ), numbering approx. 70 million , which use highways and pay toll tax
Of these 70 million,
may be no more than 7 million ( 10 % ) use Highways on
any given day
It is these 7
million which are expected to contribute Rs
1.34 Lakh*crore per year by way of
Toll Tax
Now imagine that we
find a method to make all
70 million ( 4 wheelers ) to pay a TRANS-TAX ,
Ø
Whether
plying on Highways or on City Roads
Ø
Every
day
Ø
Automatically
( using same method of Pre-paid RFID ) / without human intervention
In such an event, I
suppose we could , quite possibly collect, Rs 25 Lakh*Crore per year !
Dear Minsters,
One more time with
love, I urge you to get Transport Experts / IT Experts , to examine the
feasibility of :
Ø Transport : an
Integrated Logistic Plan ? ………………………..[ 20 Nov 2018 ]
I have a feeling that my proposal will find strong – and instant –
support from our PM Shri Modiji , in light of his following statement :
Modi
suggests internet of things tech to track oxygen plants’ performance / The
Week / 09 July 2021
Extract :
Ø
Modi also asked them to deploy advanced technology like internet of things (IoT) to track the performance and
functioning of these oxygen plants at the local and national level.
Ø
He was informed by officials that a pilot exercise is being done
using IoT for monitoring the
performance of the oxygen plants, the PMO said.
With regards,
Hemen Parekh / hcp@RecruitGuru.com / 10
July 2021
Dear Readers,
On this matter, if you have any
views / suggestions that you might like to convey to the concerned Ministers, do
not hesitate to use :