Results in 100% growth in GST Revenue recovery

The Central GST Audit Commissionerate of Andhra Pradesh recently informed that it has achieved over 100% growth in GST revenue recovery compared to FY 2023-24, despite a 45% reduction in detection amounts.

Addressing a recent press conference in the city, Guntur’s CGST commissioner for audit, Mr P Anand Kumar, IRS informed that the focus has shifted to auditing large and medium taxpayers, resulting in significant growth in audits for these categories.

As per the data shared, he revealed that in 2023-24 a total of 101 Large, 221 Medium & 414 Small Units were audited resulting in recovery of Rs 73 crores whereas in 2024- 25 a total of 196 Large, 286 Medium & 118 Small Units were audited which resulted in recovery of Rs 154 crores.

He thus reiterated that the Department based on its risk assessment methodology has shifted its entire focus to a greater number of Large & Medium units compared to Small Taxpayers.

‘In Large category units there is 194% growth, and in medium category units there is 29% growth rate in auditing of these units’ noted the commissioner.

It was further informed that the total number of registered CGST taxpayers in Andhra Pradesh is approximately 1.81 lakh, out of which 902 units were selected for audit, amounting to 0.5% of the total.

‘This shows that the GST audit aims to select few risky units only to achieve maximum detection and recovery’ said Mr Anand.

Speaking on Audit’s Expenditure Vs Revenue Generation he stated that with an expenditure of Rs. 21Cr against the Rs. 150 Cr recovery by Commissionerate i.e. 7 times.

However, he said that if the probable recovery out of detection is also considered to add, it will be Rs. 200Cr. Then, the expenditure incurred is 10.5% out of the total recovery of GST Revenue of Rs. 200 Crores.

It may be pertinent to mention here that an amount of Rs. 45 Lacs expenditure has been incurred to procure 52 state of art computers to equip the officers so as to enhance their efficiency.

The CGST Audit Commissionerate of Andhra Pradesh has jurisdiction over the entire state of Andhra Pradesh and operates through 5 Audit Circles i.e. Tirupati, Nellore, Guntur, Kakinada and Visakhapatnam Audit Circles and 28 Audit Groups, wherein each group consists of 2 to 3 officers of Superintendent and Inspector grade.